change in tax rate = b1xMiss + b2x Miss Amount +b3(Miss x Miss Amount) + controls

according to the model , firms play with their accounts in order to pay less taxes when they miss the earnings per share of analysts' forecast.

So miss is a dummy that takes the value of 1 if firms miss analysts forecasts and zero otherwise.

Miss amount is by how much the firms miss the earnings per share of analysts (in other words it is EPS of analysts - realized EPS by the firm) and Miss x Miss Amount is the interaction term.

The issue , although it is explained briefly in the paper, I can't interpret b0,b1,and b2 due to the fact that miss takes the value of 1 if miss amount is positive . So why to interact something on itself. the journal is a top journal , so i must be missing something. Can someone help me to interpret the 3 coefficients (b1,b2, and b3) since i found them very confusing.