Provo, UT 84602
United States
Brigham Young University
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Delaware, Tax Haven, Tax Law, Tax Aggressiveness, Corporate Governance
Corporate tax rates, tax avoidance, trend
IFRS, Earnings Announcements, Information Content
reputation, tax shelters, tax avoidance, under-sheltering
Information Demand, Earnings Announcements, Information Content, Price Discovery
anomalies, asset pricing, information economics
Information acquisition, EDGAR, information environment
Market attention, earnings announcement timing, earnings announcement scheduling, earnings announcement notifications, strategic disclosure
Anomalies, Asset Pricing, Information Economics
tax boycotts, corporate tax activities, consumer survey, scanner data, foot traffic
Financial crisis, short sales, regulation
financial reporting, tax enforcement, FIN 48, IRS
IRS; Corporate Disclosure; Tax Enforcement; FIN 48; UTP; XBRL
Foreign Portfolio Investment, Tax Havens, Tax Evasion
Investor attention, comovement, returns, EDGAR, Google
Pro forma earnings, short selling, investor sophistication
Information Acquisition, Investor Expectations, Sophisticated Traders, EDGAR
Earnings Virality, Viral, Social media, Earnings announcements
Tax avoidance, unrecognized tax benefits, investment opportunities, financial constraints, agency costs, financial reporting, enforcement, fixed effects
Sales tax, Marketplace Fairness Act
information acquisition, information flows, rivalry, investment, M&A
EDGAR, information acquisition, usefulness, financial reports
Taxation, Short selling, Equity lending, Ex-dividend day
tax planning, consumer behavior, reputational costs of tax planning
March Madness, Investor Distraction
disclosure benchmarking, audit process, information acquisition, client financial reporting, EDGAR filings
information dissemination, internet, web coverage, price formation, earnings announcements
earnings management, social movements, impression management, reputation, non-market strategy
litigation, contingent liability, securities law
tax amnesty, tax enforcement