“Job Market Paper”
Michael P. Donohoe
PhD CandidateUniversity of FloridaFisher School of Accounting PO Box 117166Gainesville, FL email@example.com January 2011
I appreciate helpful comments and advice from my dissertation committee: Jon Hamilton, Robert Knechel, Jim Vincent, and especially my chair, Gary McGill. This paper has also benefited from the insight of Bipin Ajinkya,Stephen Asare, Stephen Brown, Will Ciconte, Julie Coffey, Joel Demski, Victoria Dickinson, Carlos Jimenez,Sukyoon Jung, Marcus Kirk, Ping Wang, Ryan Wilson, Song Xue, Ying Zhou, and workshop participants at theUniversity of Florida. Special thanks to John Graham for making available his simulated marginal tax rates. Igratefully acknowledge Stephen Brown for developing the search algorithm that made data collection for this study possible.