Andrew Schmidt

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Knowledge of data traffic behavior is fundamental to the efficient design and implementation of a virtual circuit packet switch and its supporting policies and mechanisms. In this paper, we examine the behavior of local and wide area <i>Internet Protocol</i> (IP) networks, study connection and connectionless protocols, and use our results to estimate the(More)
and the 2004 American Accounting Association. We gratefully acknowledge the contribution of I/B/E/S Inc. for providing earnings per share forecast data, available though the Institutional Brokers Estimate System. I/B/E/S provides these data as part of a broad academic program to encourage earnings expectation research. Abstract Does using earnings(More)
The MIT Faculty has made this article openly available. Please share how this access benefits you. Your story matters. ABSTRACT A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data(More)
We examine whether the FIN 48 reserve for contingent income tax liabilities reflects a firm's tax sheltering activities, and whether that informativeness depends on monitoring mechanisms. Understanding the relation between tax shelters and the tax reserve is important to researchers, investors, and regulators keen to use the reserve to measure corporate tax(More)
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