Bradford F. Hepfer

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

2

DOWNLOADS

365

CITATIONS

0

Scholarly Papers (2)

1.

The Effect of Income Shifting on the Information Environment: Evidence from Two-Stage Least Squares and SFAS 131

Number of pages: 62 Posted: 15 Oct 2014 Last Revised: 22 Jul 2017
Ciao-Wei Chen, Bradford F. Hepfer, Phillip J. Quinn and Ryan J. Wilson
University of Illinois at Urbana-Champaign - Department of Accountancy, Texas A&M University - Department of Accounting, University of Washington - Foster School of Business and University of Oregon - Lundquist College of Business
Downloads 179 (89,649)

Abstract:

tax-motivated income shifting, information asymmetry, private information gathering, information uncertainty

2.

Real Consequences of Tax-Motivated Income Shifting: Evidence from Shadow Insurers

Mays Business School Research Paper No. 2836215
Number of pages: 83 Posted: 09 Sep 2016 Last Revised: 16 Jul 2017
Bradford F. Hepfer, Jaron H. Wilde and Ryan J. Wilson
Texas A&M University - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Oregon - Lundquist College of Business
Downloads 0 (247,812)

Abstract:

Income Shifting; Tax Avoidance; Shadow Insurance