Jim Seida
Academic Director of the Master of Science in Accountancy Program, Associate Professor
Accountancy
574-631-9496
390 Mendoza College of Business
- Biography
- Background
- Publications
- Presentations
- Awards
- Media
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.
Education
BS, Arizona State University
MS, University of Illinois
Ph D, Texas A&M University
Areas of Expertise
Income Tax, Corporate Tax, and Accounting for Income Taxes
"Modeling and interpreting regressions with interactions", (With Jeffery Burks, David Randolph), Journal of Accounting Literature, 42, 2019
"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
"Quantifying the Costs of Intertemporal Income Shifting: Theory and Evidence from the Property & Casualty Insurance Industry", (With D. Randolph, G. Salamon), The Accounting Review, American Accounting Association, 80 , 2005
"Do Holding Period Tax Incentives Affect Earnings Release Period Selling Activity of Individual Investors?", (With David Hurtt), The Journal of the American Taxation Association, Vol. 26 (no. 2), 2004
"Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion", (With W. Wempe), National Tax Journal, 57, 2004
"A test of the dividend clientele theory via the trading reaction to dividend increases", The Journal of the American Taxation Association, Vol. 23 (Supplement), 2001
"Applying reverse regression techniques in earnings-return analyses", (With William Cready, David Hurtt), Journal of Accounting & Economics, 30 (No. 2), 2000
"Do capital gain tax rate changes affect investors' trading decisions?", (With W. Wempe), Journal of Accounting & Economics, 30, 2000
"Extending Scholes/Wolfson for post-1997 pension investments: Application to the Roth IRA contribution and rollover decisions", (With J. Stern), The Journal of the American Taxation Asssociation, 20, 1998
"Do Holding Period Tax Incentives affect Earnings-Release Period Market Activity? Evidence from IPOs", Texas A&M Former Student Confeence, 2013
"The Influence of Naive Investors on Equity Prices: The Case of Pension Disclosures", Texas A&M University, 2004
"Investors' and managers' reactions to corporate inversions", University of Notre Dame, 2003
"Tax-motivated income shifting: Evidence from the property-casualty insurance industry", University of Iowa, 2002
"Tax-motivated income shifting: Evidence from the property-casualty insurance industry", University of Texas, 2002
"Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements", Annual Meeting of the American Accounting Association, 2001
"Taxable income management: Evidence from the property-casualty insurance industry following the Tax Reform Act of 1986", Annual Meeting of the American Accounting Association, 2001
"A test of the dividend clientele theory via the trading reaction to dividend increases", JATA Research Conference, 2001
"Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements", Louisiana State University, 2001
"Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements", University of Arizona, 2001
"Taxable income management: Evidence from the property-casualty insurance industry following the Tax Reform Act of 1986", University of Notre Dame, 2001
"Taxable income management: Evidence from the property-casualty insurance industry following the Tax Reform Act of 1986", Indiana University, 2000
Award
"Master of Science in Accountancy Dincolo Outstanding Professor Award", 2020
"Master of Science in Accountancy Dincolo Outstanding Professor Award", 2018
"Master of Science in Accountancy Dincolo Outstanding Professor Award", Mendoza College of Business, 2016
"Distinguished Graduate Accountancy Faculty Award", 2004
"James Dincolo Undergraduate Accountancy Teaching Award", 2004
CNBC, Here's how Amazon wins the tax war with Trump , April 2, 2018