Khin Phyo Hlaing

I am interested in the broad areas of tax and managerial accounting. Using archival methods, I draw on theories from accounting, finance, and economics to examine how tax policies influence firms' decision-making processes. Specifically, my research explores how tax policies affect managerial decisions such as investment, executive compensation, capital structure, and organizational design. I am also interested in understanding how tax-motivated income shifting influences financial reporting quality, corporate disclosures, and investors' perceptions of multinational firms.

My research has contributed to the development of a comprehensive dataset of firm-specific marginal tax rates for Canadian public firms (coauthored with Dr. Bin (Betty) Xing, Baylor University), which was published in Accounting Perspectives. My work has also examined the economic effects of tax policy changes on corporate investment, with a forthcoming article in the Journal of Accounting Research.

Publications

Boland, M., Hlaing, K. P., and Lisowsky, P. Forthcoming. Taxes and Investment: Evidence from the "Halloween Massacre" of 2006. Journal of Accounting Research.

Hlaing, K. P., and Xing, B. 2026. Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions. Accounting Perspectives, 25(1), 55–93. https://doi.org/10.1111/1911-3838.12417

Hlaing, K. P., and Stapleton, A. 2022. A Literature Review on the Dual Effect of Corporate Tax Planning and Managerial Power on Executive Compensation Structure. Accounting Perspectives, 21(2), 387–423. https://doi.org/10.1111/1911-3838.12287

Hlaing, K. P., and Pourjalali, H. 2012. Economic Reasons for Reporting Property, Plant, and Equipment at Fair Market Value by Foreign Cross-Listed Firms in the United States. Journal of Accounting, Auditing & Finance, 27(4), 557–576. https://doi.org/10.1177/0148558X11423681

 

Papers under review at refereed journals

Aier, J. K., Hlaing, K. P., and Koutney, C. Q. The Timeliness of Loan Loss Recognition and Unrecognized Tax Benefits. Presented at Saint Mary's University, George Mason University, and the Canadian Academic Accounting Association Annual Conference (2024).

Hlaing, K. P., Tian, J. J., and Xing, B. International Tax and Management of International Subsidiaries: An Inquiry into the Intersection of Tax and Managerial Accounting Research. First-round revise and resubmit at The Journal of the American Taxation Association.

Working papers

Athanasakou, V., Hlaing, K.P., and Koutney, C.Q. “The Effect of Corporate versus Employee Tax Benefits on Executive Equity Grants: Evidence from Canada” Presented at Canadian Academic Accounting Association Annual Conference 2018, Brock University, Saint Mary’s University, currently the paper is under revision