Bradford F. Hepfer

Texas A&M University - Department of Accounting

Assistant Professor

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

5

DOWNLOADS

1,024

SSRN CITATIONS
Rank 46,180

SSRN RANKINGS

Top 46,180

in Total Papers Citations

13

CROSSREF CITATIONS

2

Scholarly Papers (5)

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, Texas A&M University - Department of Accounting, University of Washington - Foster School of Business and University of Oregon
Downloads 454 (80,331)
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
Texas A&M University - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Oregon
Downloads 285 (135,255)
Citation 2

Abstract:

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Income Shifting; Tax Avoidance; Shadow Insurance

3.

Are Book-Tax Differences Mispriced?

Mays Business School Research Paper No. 3165163
Number of pages: 53 Posted: 05 May 2018 Last Revised: 15 Sep 2020
Bradford F. Hepfer
Texas A&M University - Department of Accounting
Downloads 144 (252,786)

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, Texas A&M University - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 141 (257,003)

Abstract:

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construct validity, high-value observations, measurement

5.

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

The Accounting Review, forthcoming
Posted: 21 May 2019 Last Revised: 13 Oct 2020
Matthew Ege, Bradford F. Hepfer, John R. Robinson 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 AccountingTexas A&M University

Abstract:

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social hierarchy, power, status, tax function