معرفی
Linda Krull is the Richard W. Lindholm Professor in Taxation at the Lundquist College of Business, University of Oregon. She specializes in taxation's impact on corporate financial reporting, capital structure decisions, and international tax strategies. Her research focuses on multinational corporations' tax planning, foreign earnings management, and the interplay between tax policies and corporate investment behavior.
Dr. Krull holds a PhD from the University of Arizona (2001), an MAcc from the University of Florida (1994), and a BS from Indiana University (1992). Before joining the University of Oregon, she was at the University of Texas at Austin (2001–2008).
Her research interests include:
- Tax effects on corporate financial decisions
- International tax planning and compliance
- Foreign cash holdings and agency costs
- R&D tax incentives and cross-border collaboration
Recent work examines the impact of the Tax Cuts and Jobs Act (2017) on multinational firms' foreign cash valuation, internal capital markets, and investment efficiency. Her studies on tax avoidance classification and socially responsible firms' tax behavior highlight her methodological rigor and policy relevance.
Awards:
- Outstanding Manuscript Award, American Taxation Association (2010)
- Goulet Research Excellence Award (2010)
- Outstanding Tax Dissertation Award (2002)
Professional Contributions: Her work appears in top journals like The Accounting Review, Journal of Accounting Research, and National Tax Journal. She collaborates with leading researchers on tax policy implications for global corporations. No formal advising roles listed, but her research impacts corporate finance and tax strategy.
