• Publications
  • Influence
The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS
This study examines whether the information content of earnings announcements – abnormal return volatility and abnormal trading volume – increases in countries following mandatory IFRS adoption, andExpand
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Investor Information Demand: Evidence from Google Searches Around Earnings Announcements
The objective of this study is to investigate factors that influence investor information demand around earnings announcements and to provide insights into how variation in information demand impactsExpand
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The Reputational Costs of Tax Avoidance
We investigate whether firms and their top executives bear reputational costs from engaging in aggressive tax avoidance activities. Prior literature has posited that reputational costs partiallyExpand
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Market (In)Attention and the Strategic Scheduling and Timing of Earnings Announcements
We investigate whether managers “hide” bad news by announcing earnings during periods of low attention, or by providing less forewarning of an upcoming earnings announcement. Our findings areExpand
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Changes in corporate effective tax rates over the past 25 years
We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly. Contrary to conventional wisdom, the declineExpand
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Exploring the Role Delaware Plays as a Domestic Tax Haven
We examine whether Delaware is a domestic tax haven. We find that taxes play an economically important role in determining whether U.S. firms locate subsidiaries in Delaware and that a Delaware-basedExpand
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The Determinants and Consequences of Information Acquisition via EDGAR
Using a novel dataset that tracks all web traffic on the SEC’s EDGAR servers from 2008-2011, we examine the determinants and capital market consequences of investor information acquisition of SECExpand
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Changes in Corporate Effective Tax Rates Over the Past Twenty-Five Years
We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly. Contrary to conventional wisdom, we find thatExpand
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The Internet as an Information Intermediary
The internet is an enormous and growing source of information for investors about the opinions of others. Virtually any individual with internet access can express opinions about firms andExpand
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