Fabio Gaertner

Fabio Gaertner is an associate professor and the Cynthia and Jay Ihlenfeld Professor for Inspired Learning in Business. He received his Ph.D. in accounting from the University of Arizona, and also earned both MAcc and BS (accounting) degrees from Brigham Young University. He previously taught at Nanyang Technologies University in Singapore. Gaertner’s research includes the effects of executive compensation and taxes on corporate outcomes, asset prices, and accounting information. His work also examines how different ownership and governance features interact with explicit management incentives in shaping managers’ decision making.

Selected Published Journal Articles

Deng, J. & Gaertner, F. & Lynch, D. & Steele, L. (2021). Proprietary Costs and the Reporting of Segment-level Tax Expense Journal of the American Taxation Association

Gaertner, F. & Kausar, A. & Steele, L. (2020). Negative Accounting Earnings and Gross Domestic Product Review of Accounting Studies

Gaertner, F. & Lynch, D. & Vernon (Bull), M. (2020). The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions Contemporary Accounting Research

Gaertner, F. & Hoopes, J. & Williams, B. (2020). Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform Management Science

Chyz, J. & Gaertner, F. & Kausar, A. & Watson, L. (2019). Overconfidence and Corporate Tax Policy Review of Accounting Studies

Gaertner, F. & Hoopes, J. & Maydew, E. (2019). Shareholder Wealth Effects of Border Adjustment Taxation Journal of Law and Economics

Chyz, J. & Gaertner, F. (2018). Can Paying ‘Too Much’ or ‘Too Little’ Tax Contribute to Forced CEO Turnover? The Accounting Review

Blaylock, B. & Gaertner, F. & Shevlin, T. (2017). Book-tax Conformity and Capital Structure Review of Accounting Studies

Gaertner, F. & Laplante, S. & Lynch, D. (2016). Trends in the Sources of Permanent and Temporary Book-Tax Differences during the Schedule M-3 Era National Tax Journal

Dhaliwal, D. & Gaertner, F. & Lee, G. & Trezevant, R. (2015). Historical Cost, Inflation, and the US Corporate Tax Burden Journal of Accounting and Public Policy

Eldenburg, L. & Gaertner, F. & Goodman, T. (2015). The Influence of Ownership and Compensation Practices on Charitable Activities Contemporary Accounting Research

Blaylock, B. & Gaertner, F. & Shevlin, T. (2015). The Association Between Book-tax Conformity and Earnings Management Review of Accounting Studies

Gaertner, F. (2014). CEO After-tax Compensation Incentives and Corporate Tax Avoidance Contemporary Accounting Research

Carrizosa, R. & Gaertner, F. & Lynch, D. Debt and Taxes? The Effect of TCJA Interest Limitations on Capital Structure Journal of the American Taxation Association

Working Papers

Dyreng, S. & Gaertner, F. & Hoopes, J. & Vernon (Bull), M. (2021). The Effect of U.S. Tax Reform on the Tax Burdens of U.S. Domestic and Multinational Corporations