Bradford F. Hepfer

Texas A&M University - Department of Accounting

Assistant Professor

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

3

DOWNLOADS

640

CITATIONS

0

Scholarly Papers (3)

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 409 (68,217)

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: 82 Posted: 09 Sep 2016 Last Revised: 26 Jan 2019
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 146 (193,048)

Abstract:

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Income Shifting; Tax Avoidance; Shadow Insurance

3.

A Re-Examination of the Book-Tax Difference Pricing Anomaly

Number of pages: 60 Posted: 05 May 2018
Bradford F. Hepfer
Texas A&M University - Department of Accounting
Downloads 85 (284,321)

Abstract:

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book-tax differences, cash flow-to-price mispricing, accrual anomaly, value-glamour anomaly