Internet Appendices to 'How Does Quasi-Indexer Ownership Affect Corporate Tax Planning?'

Chen, Shuping; Huang, Ying; Li, Ningzhong; Shevlin, Terry J.

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Internet Appendices to 'How Does Quasi-Indexer Ownership Affect Corporate Tax Planning?'

Journal of Accounting & Economics (JAE), Forthcoming

35 Pages Posted: 4 Jun 2018

See all articles by Shuping Chen

Shuping Chen

University of Texas at Austin - McCombs School of Business

Terry J. Shevlin

University of California-Irvine; University of California-Irvine

Date Written: May 21, 2018

Abstract

Original Paper is available at: https://ssrn.com/abstract=2610826

These internet appendices provide supplementary analyses and robustness tests for the paper “How does quasi-indexer ownership affect corporate tax planning?”.

Keywords: tax planning, quasi-indexer, Russell Index assignment, regression discontinuity

JEL Classification: G32, H26

Suggested Citation: Suggested Citation

Chen, Shuping and Huang, Ying and Li, Ningzhong and Shevlin, Terry J. and Shevlin, Terry J., Internet Appendices to 'How Does Quasi-Indexer Ownership Affect Corporate Tax Planning?' (May 21, 2018). Journal of Accounting & Economics (JAE), Forthcoming, Available at SSRN: https://ssrn.com/abstract=3182601