Shane Heitzman

University of Southern California - Marshall School of Business

701 Exposition Blvd

Los Angeles, CA California 90089

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 3,536

SSRN RANKINGS

Top 3,536

in Total Papers Downloads

13,943

SSRN CITATIONS
Rank 4,911

SSRN RANKINGS

Top 4,911

in Total Papers Citations

244

CROSSREF CITATIONS

33

Scholarly Papers (16)

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 8,674 (820)
Citation 177

Abstract:

Loading...

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

2.
Downloads 849 ( 36,312)
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 849 (35,783)
Citation 14

Abstract:

Loading...

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)

Abstract:

Loading...

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
University of Southern California - Marshall School of Business, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 799 (39,500)
Citation 17

Abstract:

Loading...

Disclosure, Materiality

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 University of Rochester - Simon Business School
Downloads 754 (42,130)
Citation 7

Abstract:

Loading...

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 University of Rochester - Simon Business School

Abstract:

Loading...

Investment, Information Quality, Internal Information, Accounting

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 652 (51,207)
Citation 8

Abstract:

Loading...

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

Abstract:

Loading...

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

6.

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 576 (60,823)
Citation 10

Abstract:

Loading...

Tax Planning, Tax Avoidance, Policy Risk, Asset Pricing

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 472 (77,748)
Citation 5

Abstract:

Loading...

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 342 (112,712)
Citation 4

Abstract:

Loading...

Net Operating Losses, Taxes, Cash, Liquidity, Measurement

9.

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 306 (127,104)
Citation 4

Abstract:

Loading...

Mergers, Acquisitions, Agency, Negotiation, Compensation, Governance

10.

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
Deceased, University of Southern California - Marshall School of Business and Simon Graduate School of Business, University of Rochester
Downloads 296 (131,741)
Citation 5

Abstract:

Loading...

Capital structure, taxes, marginal tax rates, organizational form

11.

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 222 (175,506)
Citation 2

Abstract:

Loading...

Net Operating Losses, Taxes, Measurement

12.

Leverage and Taxes: Evidence from the Real Estate Industry

Journal of Applied Corporate Finance, Vol. 29, Issue 4, pp. 86-95, 2017
Number of pages: 12 Posted: 21 Feb 2018
Michael Barclay, Shane Heitzman and Clifford W. Smith
Deceased, University of Southern California - Marshall School of Business and Simon Graduate School of Business, University of Rochester
Downloads 1 (800,684)
  • Add to Cart

Abstract:

Loading...

13.

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

Abstract:

Loading...

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

14.

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

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 Oct 2009
University of Southern California - Marshall School of Business, Simon School, University of Rochester and University of Rochester - Simon Business School

Abstract:

Loading...

Disclosure, Materiality

15.

Auditor Fees and Cost of Debt

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 14 Nov 2007
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

Abstract:

Loading...

Auditor Independence, Cost of Capital, Bonds

16.

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

Abstract:

Loading...