Jim Seida


Associate Professor

Jim  Seida

Contact Information

Biography

Jim Seida investigates how tax and non-tax considerations affect decisions by individuals and firms. He has published in The Accounting Review, Journal of Accounting and Economics, The Journal of the American Taxation Association, National Tax Journal, Tax Notes, and Issues in Accounting Education. In 2003, he testified in front of the Senate Committee on Finance regarding the tax information Enron disclosed in its annual reports. His research has also been cited by the U.S. Treasury Department report on the taxation of international income. Seida teaches in the courses on tax planning and multi-jurisdictional taxation. Seida received his PhD in Accounting from Texas A&M University, MSA from the University of Illinois, and a BS in Accounting from Arizona State University. He was a tax professional with KPMG.

Areas of Expertise

Income Tax, Corporate Tax, and Accounting for Income Taxes

Education

BS, Arizona State University

MS, University of Illinois

Ph D, Texas A&M University

Publications

"Balancing Tax and Financial Reporting Objectives: Effective Tax Planning Within the Property and Casualty Insurance Industry", (with David Randolph), Issues in Accounting Education, 22, 2007.

Books

"An Evaluation of Enron's Book/Tax Differences: Enron's Tax Disclosures", (with M. Erickson, S. Wang), Cases in Tax Strategy, 2003

"Business Purpose/Profit Motive: Compaq's Purchase and Sale of Shell Common Stock", (with R. Yetman), Cases in Tax Strategy, 2003

"Tax Concepts and Analysis", (with Jerrold Stern), Tichenor Publishing, 2002

Presentations

Texas A&M Former Student Confeence, "Do Holding Period Tax Incentives affect Earnings-Release Period Market Activity? Evidence from IPOs" (April 27, 2013).

Texas A&M University, "The Influence of Naive Investors on Equity Prices: The Case of Pension Disclosures" ( 2004).

University of Notre Dame, "Investors' and managers' reactions to corporate inversions" ( 2003).

University of Iowa, "Tax-motivated income shifting: Evidence from the property-casualty insurance industry" ( 2002).

University of Texas, "Tax-motivated income shifting: Evidence from the property-casualty insurance industry" ( 2002).

Annual Meeting of the American Accounting Association, "Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements" ( 2001).

Annual Meeting of the American Accounting Association, "Taxable income management: Evidence from the property-casualty insurance industry following the Tax Reform Act of 1986" ( 2001).

JATA Research Conference, "A test of the dividend clientele theory via the trading reaction to dividend increases" ( 2001).

Louisiana State University, "Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements" ( 2001).

University of Arizona, "Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements" ( 2001).

University of Notre Dame, "Taxable income management: Evidence from the property-casualty insurance industry following the Tax Reform Act of 1986" ( 2001).

Indiana University, "Taxable income management: Evidence from the property-casualty insurance industry following the Tax Reform Act of 1986" ( 2000).