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文献来源 The natural log of the number of times a firm’s 10-K is downloaded from SEC EDGAR by an IRS-affiliated IP address in year t + 1, following Bozanic et al. (2017). BOZANIC, Z., HOOPES, J. L., THORNOCK, J. R., WILLIAMS, B. M. (2016).IRS Attention. Journal of Accounting Research, 55(1), 79–114. Lartey, T., et al. (2022). CEO overconfidence and IRS attention. Journal of Financial Stability. Rapley, E. T., et al. (2024). Do public disclosures of investments in tax planning attract monitoring by tax authorities?. Journal of Accounting and Public Policy. 数据来源 https://jeffreyhoopes.com/data/irsattentiondata.html 清洗数据 cd C : \ Download
import exc irsattentiondata , clear sh ( BHTW_IRS_Sept2016 ) first
destring * , replace
replace I = ln ( 1 + I )
la var I 美国企业国税局关注度
ren F year
sa 美国企业国税局关注度 , replace
d
g d = I 0
la var d "I 0"
ta y d
s
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