University of Calgary

Sina Rahiminejad

  • Doctoral Student

Currently Teaching

Not currently teaching any courses.

Previous Academic Degrees and Research Focus

Job Market Paper Abstract

Paper Title: Earnings Persistence, Large Book Tax Differences and Growth through CAPX and R&D Investment
Abstract: We re-examine why large negative and large positive book-tax differences (LBTDs) are associated with lower earnings persistence (Hanlon, 2005; Blaylock et al. 2012). Using industry profiling, frequency and descriptive statistics comparison we find that capital intensive firms are prominent in the large positive BTD (LPBTD) sample and R&D intensive industries (HiR&D) are prominent in the large negative (LNBTD) sample. Our study demonstrates the empirical finding regarding the LBTD and earnings persistence association becomes insignificant when interacted with our variables of interest, R&D expenses and capital expenditures. Controlling for discretionary accruals (DA), the impact of CAPX on persistence of pretax book income (PTBI) is negatively greater for the LPBTD sample and similarly the impact of R&D on persistence of PTBI is significantly though negatively stronger for LNBTD sample. Finally we find the impact of high DA on PTBI is similar for the LPBTD sample compared to the small BTD sample but is less for the LNBTD sample. Our findings contribute to both BTD information content argument and earnings management research.


Haskayne School of Business, AACSB Accredited, University of Calgary,
• PhD: Doctoral Candidate-ABD (All but Dissertation) in Taxation & Financial Accounting: Under supervision of: Mark Anderson & co-supervisor: Hussein Warsame- GPA: 3.8/4
• PhD: University of Calgary, Haskayne Business School, AACSB Accredited, Started PhD in finance 2015-2016
(Transferred to Accounting Department)- GPA: 3.8/4
• MSc: Sharif University of Technology, Sharif School of Business, MBA in Finance, 2011-2014 - GPA: 3.9/4
• BSc: Isfahan University of Technology, Mechanical Engineering Dpt. Bachelor’s in Mech. Eng. 2006 2011 - GPA: 3.6/4



Research Studies & Academic papers

Finished Papers

• Earnings Persistence, Large Book Tax Differences and Growth through CAPX and
R&D Investment (Job Market Paper & Dissertation paper)
• Corporate tax avoidance and Customer satisfaction (Conference Paper)
• Book-Tax Differences and Earnings Persistence: Alternative theories (Dissertation Chapter)
• Managerial Ability, Earnings persistence & large book tax differences (Solo Paper)

Working Papers

• Analytical Modeling of the Earnings persistence relation (Solo paper)
• Book Tax Differences & the probability of Financial distress (Dissertation study)
• Profiling of Large Book tax Differences (Dissertation Chapter)

Teaching Experience

Financial Accounting 217-Winter 2019- Overall evaluation score: 6.32 out of 7 overall evaluation
• Tax Accounting 421 – Fall 2019- Overall evaluation score: 6.21 out of 7
• Instructional Skills Workshop 2018 ISW certificate

Address & Contacts

Sina Rahiminejad, PhD Candidate, MBA

• Office address: Scurfield Hall 2500 University Dr. NW Calgary, AB, T2N 1N4

• Home Address: 2303-901 10th Ave. SW, Calgary AB T2R 0B5

• Email:

• Email:

• Cell phone: +14034832032



Curriculum Vitae


  • PhDc Taxation & Financial Accounting - Business
    University of Calgary, 2015
  • MBA Asset Pricing & Corporate Finance - Finance
    Sharif University of Technology, 2011
  • BAI Manufacturing & Material Design - Mechanical Engineering
    Isfahan University of Technology, 2006


  • Marion Janet Forbes and Ian Stormont Forbes - External- Government backed Scholarship
  • 2020 - Accounting Research Grant - CPA Education Foundation
  • 2019 - CPA Canada Grant - Chartered professional Accountants of Canada Organization
  • 2017 - CPA Canada Tax Grant - Chartered professional Accountants Canada

Current Studies

  • Doctoral Student
    Degree: Doctor of Philosophy
    Supervisor: Mark Anderson
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