430 Wehner
College Station, TX 77843-4353
United States
Texas A&M University - Department of Accounting
SSRN RANKINGS
in Total Papers Citations
tax-motivated income shifting, information asymmetry, private information gathering, information uncertainty
Income Shifting; Tax Avoidance; Shadow Insurance
book-tax differences; operating cash flows-to-price; mispricing; accrual anomaly; growth anomaly
construct validity, high-value observations, measurement
social hierarchy, power, status, tax function