Bradford Hepfer

Texas A&M University - Department of Accounting

Associate Professor

460 Wehner

College Station, TX 77843-4353

United States

  • Texas A&M University - Department of Accounting

SCHOLARLY PAPERS

8

DOWNLOADS

1,991

TOTAL CITATIONS
Rank 26,458

SSRN RANKINGS

Top 26,458

in Total Papers Citations

28

Scholarly Papers (8)

Actions:
Email selected abstracts
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 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 Iowa - Henry B. Tippie College of Business
Downloads 560 (105,784)
Citation 13

Abstract:

Loading...

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 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 Iowa - Henry B. Tippie College of Business
Downloads 425 (148,152)
Citation 11

Abstract:

Loading...

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 Hepfer
Texas A&M University - Department of Accounting
Downloads 330 (195,724)
Citation 2

Abstract:

Loading...

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
Cristi A. Gleason, Bradford Hepfer, W. Bruce Johnson and Sam Melessa
University of Iowa - Department of Accounting, Texas A&M University - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 245 (266,816)

Abstract:

Loading...

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 Hepfer, Sean T. McGuire and Junwei Xia
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 171 (373,502)

Abstract:

Loading...

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

Journal of Accounting and Economics, forthcoming
Number of pages: 64 Posted: 12 Mar 2024
Bradford Hepfer, Hannah W. Judd and Sarah C. Rice
Texas A&M University - Department of Accounting, Brigham Young University - School of Accountancy and Texas A&M University - Mays Business School
Downloads 147 (424,497)
Citation 2

Abstract:

Loading...

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

7.

Tax Havens and Insurance Captives

Number of pages: 58 Posted: 01 Oct 2024
Bradford 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 Iowa - Henry B. Tippie College of Business
Downloads 113 (522,020)

Abstract:

Loading...

tax, haven, captive insurance, corporate subsidiaries

8.

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 Hepfer and John R. Robinson
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting

Abstract:

Loading...

social hierarchy, power, status, tax function