Shane Heitzman

University of Southern California - Marshall School of Business

701 Exposition Blvd

Los Angeles, CA California 90089

United States

  • University of Southern California - Marshall School of Business

SCHOLARLY PAPERS

17

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SSRN CITATIONS
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425

CROSSREF CITATIONS

34

Scholarly Papers (17)

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1.

A Review of Tax Research

Number of pages: 138 Posted: 23 Sep 2009 Last Revised: 28 Jul 2010
Michelle Hanlon and Shane Heitzman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads 10,267 (892)
Citation 177

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taxes, corporate finance, investment, asset pricing, financial reporting, corporate governance

2.

Taxes, Leverage, and the Cost of Equity Capital

Downloads 886 (45,530)
Citation 14

Taxes, Leverage, and the Cost of Equity Capital

Number of pages: 50 Posted: 11 Nov 2005
Dan S. Dhaliwal, Shane Heitzman and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Southern California - Marshall School of Business and National University of Singapore (NUS)
Downloads 886 (44,878)
Citation 14

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Capital structure, Cost of capital, Tax

Taxes, Leverage, and the Cost of Equity Capital

Journal of Accounting Research, Forthcoming
Posted: 17 Jan 2006
Dan S. Dhaliwal, Shane Heitzman and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Southern California - Marshall School of Business and National University of Singapore (NUS)

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Capital structure, Cost of capital, Tax

3.

The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms' Disclosure Decisions

Number of pages: 58 Posted: 11 Dec 2007 Last Revised: 09 Oct 2009
Shane Heitzman, Charles E. Wasley and Jerold L. Zimmerman
University of Southern California - Marshall School of Business, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 843 (48,776)
Citation 25

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Disclosure, Materiality

4.

Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits

Downloads 787 (53,524)

Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits

Number of pages: 54 Posted: 04 Oct 2014 Last Revised: 22 Jan 2018
Shane Heitzman and Mengjie Huang
University of Southern California - Marshall School of Business and Fordham University
Downloads 787 (52,773)
Citation 14

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Investment, Information Quality, Reporting Quality, Internal Information, Accounting

Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits

Contemporary Accounting Research, Forthcoming
Posted: 03 Jan 2019
Shane Heitzman and Mengjie Huang
University of Southern California - Marshall School of Business and Fordham University

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Investment, Information Quality, Internal Information, Accounting

5.

Industry Tax Planning and Stock Returns

Number of pages: 55 Posted: 19 Nov 2021
Shane Heitzman and Maria Ogneva
University of Southern California - Marshall School of Business and University of Southern California - Marshall School of Business
Downloads 692 (63,501)
Citation 15

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Tax Planning, Tax Avoidance, Policy Risk, Asset Pricing

6.

Taxes and the Backdating of Stock Option Exercise Dates

Downloads 678 (65,251)

Taxes and the Backdating of Stock Option Exercise Dates

Number of pages: 50 Posted: 05 Jan 2007 Last Revised: 28 Sep 2008
Dan S. Dhaliwal, Merle Erickson and Shane Heitzman
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business
Downloads 678 (64,344)
Citation 20

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Stock option compensation, Backdating, Taxes, Insider trading, Regulation

Taxes and the Backdating of Stock Option Exercise Dates

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 29 Sep 2008
Dan S. Dhaliwal, Merle Erickson and Shane Heitzman
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business

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Stock option compensation, Backdating, Taxes, Insider trading, Regulation

7.

Informed Trading Reactions to New Private Information: Evidence from Nonpublic Merger Negotiations

Number of pages: 78 Posted: 15 Nov 2011 Last Revised: 05 Jun 2019
Shane Heitzman and Sandy Klasa
University of Southern California - Marshall School of Business and University of Arizona - Department of Finance
Downloads 523 (90,294)
Citation 8

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Mergers, acquisitions, private information, insider trading, price formation, negotiations

8.

Net Operating Loss Carryforwards and Corporate Savings Policies

USC Marshall School of Business Research Paper Sponsored by iORB, No. Forthcoming
Number of pages: 45 Posted: 12 Jun 2018 Last Revised: 08 Jun 2021
Shane Heitzman and Rebecca Lester
University of Southern California - Marshall School of Business and Stanford Graduate School of Business
Downloads 482 (99,826)
Citation 4

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Net Operating Losses, Taxes, Cash, Liquidity, Measurement

9.

Tax Loss Measurement

Number of pages: 42 Posted: 07 Apr 2020 Last Revised: 11 Aug 2021
Shane Heitzman and Rebecca Lester
University of Southern California - Marshall School of Business and Stanford Graduate School of Business
Downloads 353 (142,763)
Citation 2

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Net Operating Losses, Taxes, Measurement

10.

Equity Grants to Target CEOs During Deal Negotiations

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 46 Posted: 05 Oct 2009 Last Revised: 08 Mar 2016
Shane Heitzman
University of Southern California - Marshall School of Business
Downloads 326 (155,527)
Citation 4

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Mergers, Acquisitions, Agency, Negotiation, Compensation, Governance

11.

Debt and Taxes: Evidence from the Real Estate Industry

Simon School Working Paper No. FR 12-08
Number of pages: 48 Posted: 07 Apr 2012
Michael Barclay, Shane Heitzman and Clifford W. Smith
affiliation not provided to SSRN (deceased), University of Southern California - Marshall School of Business and Simon Graduate School of Business, University of Rochester
Downloads 317 (160,170)
Citation 5

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Capital structure, taxes, marginal tax rates, organizational form

12.

Private Merger Negotiation Responses to Ongoing Tax Legislation

Rotman School of Management Working Paper No. 4130342
Number of pages: 50 Posted: 14 Jun 2022 Last Revised: 23 May 2023
Alexander Edwards, Shane Heitzman, Sandy Klasa and Maximilian Todtenhaupt
University of Toronto - Rotman School of Management, University of Southern California - Marshall School of Business, University of Arizona - Department of Finance and Norwegian School of Economics (NHH)
Downloads 155 (314,956)

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Mergers, Acquisitions, Tax Cuts and Jobs Act (TCJA), Taxes

13.

Corporate Debt and Taxes

Downloads 87 (478,649)

Corporate Debt and Taxes

Annual Review of Financial Economics, Vol. 14, pp. 509-534, 2022
Posted: 10 Nov 2022
Michelle Hanlon and Shane Heitzman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business

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Corporate Debt and Taxes

Annual Review of Financial Economics, Vol. 14, November 2022
Number of pages: 41 Posted: 29 Aug 2022 Last Revised: 08 Jan 2023
Michelle Hanlon and Shane Heitzman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads 87 (483,074)
Citation 1

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financial policy, capital structure, leverage, corporate tax, tax policy

14.

NOL Poison Pills: Selectica v. Versata

Tax Notes, June 23, 2010
Posted: 21 Jul 2010 Last Revised: 31 Jul 2010
Merle Erickson and Shane Heitzman
University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business

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Poison Pill, Net Operating Loss, Mergers and Acquisitions, Rights Plan

15.

The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 Oct 2009
Shane Heitzman, Charles E. Wasley and Jerold L. Zimmerman
University of Southern California - Marshall School of Business, Simon School, University of Rochester and University of Rochester - Simon Business School

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Disclosure, Materiality

16.

Auditor Fees and Cost of Debt

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 14 Nov 2007
Dan S. Dhaliwal, Cristi A. Gleason, Shane Heitzman and Kevin Melendrez
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting, University of Southern California - Marshall School of Business and New Mexico State University - Department of Accounting & Business Computer Systems

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Auditor Independence, Cost of Capital, Bonds

17.

The Effect of Seller Income Taxes on Acquisition Price: Evidence from Purchases of Taxable and Tax-Exempt Hospitals

Posted: 29 Mar 2004
Dan S. Dhaliwal, Merle Erickson and Shane Heitzman
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business

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