Bradford F. Hepfer

The University of Iowa - Department of Accounting

Associate Professor

108 Pappajohn Business Building

Suite W252

Iowa City, IA 52242-1994

United States

SCHOLARLY PAPERS

7

DOWNLOADS

1,559

SSRN CITATIONS
Rank 27,412

SSRN RANKINGS

Top 27,412

in Total Papers Citations

39

CROSSREF CITATIONS

2

Scholarly Papers (7)

1.

The Effect of Tax-Motivated Income Shifting on Information Asymmetry

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 15 Oct 2014 Last Revised: 23 Mar 2018
Ciao-Wei Chen, Bradford F. Hepfer, Phillip J. Quinn and Ryan J. Wilson
University of Illinois at Urbana-Champaign - Department of Accountancy, The University of Iowa - Department of Accounting, University of Washington Foster School of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 519 (100,011)
Citation 13

Abstract:

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

2.

Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers

Mays Business School Research Paper No. 2836215
Number of pages: 79 Posted: 09 Sep 2016 Last Revised: 15 Sep 2020
Bradford F. Hepfer, Jaron H. Wilde and Ryan J. Wilson
The University of Iowa - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 390 (140,100)
Citation 10

Abstract:

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Income Shifting; Tax Avoidance; Shadow Insurance

3.

Are Book-Tax Differences Mispriced?

The Accounting Review, forthcoming
Number of pages: 43 Posted: 05 May 2018 Last Revised: 22 Aug 2022
Bradford F. Hepfer
The University of Iowa - Department of Accounting
Downloads 277 (202,187)
Citation 2

Abstract:

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book-tax differences; operating cash flows-to-price; mispricing; accrual anomaly; growth anomaly

4.

A New Method for Assessing the Construct Validity of Accounting Measures: Looking Where the Action is

Number of pages: 48 Posted: 12 May 2020 Last Revised: 23 Nov 2020
University of Iowa - Department of Accounting, The University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 213 (261,159)

Abstract:

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construct validity, high-value observations, measurement

5.

SPACs and Tax: Market Implications of Tax-Disadvantaged SPAC Acquisitions

Number of pages: 38 Posted: 29 Nov 2023
Bradford F. Hepfer, Sean T. McGuire and Junwei Xia
The University of Iowa - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 136 (383,856)

Abstract:

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special purpose acquisition companies (SPACs), agency costs, moral hazard, tax costs, geographic location

6.

Signaling Innovation: The Nontax Benefits of Claiming R&D Tax Credits

Number of pages: 55 Posted: 12 Mar 2024
Bradford F. Hepfer, Hannah W. Judd and Sarah C. Rice
The University of Iowa - Department of Accounting, Brigham Young University - School of Accountancy and Texas A&M University - Mays Business School
Downloads 24 (901,518)

Abstract:

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signaling, innovation, initial public offerings (IPOs), research and development (R&D) tax credit, nontax benefits, underpricing, proceeds

7.

What Matters for In-House Tax Planning: Tax Function Power and Status

The Accounting Review, forthcoming
Posted: 21 May 2019 Last Revised: 02 Nov 2023
Matthew Ege, Bradford F. Hepfer and John R. Robinson
Texas A&M University - Department of Accounting, The University of Iowa - Department of Accounting and Texas A&M University - Department of Accounting

Abstract:

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social hierarchy, power, status, tax function