Langford Building A
798 Ross St.
College Station, TX 77843-3137
United States
Texas A&M University
SSRN RANKINGS
in Total Papers Downloads
in Total Papers Citations
Cryptocurrency, Information Intermediaries, Social Media
Tax avoidance, uncertainty, priced risk, idiosyncratic risk, latent class mixture model
Innovation, Accounting Recognition, FIN 48
Accounting Misconduct; AAER; Crime; Local Strain
accounting misconduct; crime rate; corporate spillovers; income inequality
accounting misconduct, real effects, crime rate, corporate spillover, income inequality, accounting fraud
tax avoidance, earnings management, crash risk
tax enforcement, tax avoidance, international tax, income shifting
tax avoidance; individual investors, stock holdings; information asymmetry.
small business; accounting background; financial statement preparation; profitability
Tax Avoidance; Cash Holdings; Financial Constraints; Multinational Corporations
Innovation Capture, Internal Controls, Patents
auditor influence, accounting estimates, tax reserves
Work Opportunity Tax Credit; tax policy; ESG disclosure; prosocial employment practices.
SFAS 109, Standard Setting, Individual Investors, Deferred Taxes, Tax Footnote
Implicit Taxes, Tax Avoidance, Uncertain Tax Positions
Risky assets; capital gains taxes; taxes and risk
Tax Compliance, Auditing, C corporations
internal controls, innovation, patents, research and development, internal information flow
Tax Evasion, Tax Morale, Quality of Government, Perceived Influence, Procedural Fairness
effective tax rates; tax avoidance; firm risk
voluntary disclosure, income taxes, information environment, conference calls, forecasts
