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The Impact of Private Equity Ownership on Corporate Tax Avoidance
16 references·3 citing·40 second hop
The Impact of Private Equity Ownership on Corporate Tax Avoidance (2010)The Impact of Private Equity Ownership on…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Accounting Quality and Debt Contracting (2008)Accounting Quality and Debt C…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Empirical tax research in accounting (2001)Empirical tax research in acc…Debt and the marginal tax rate (1996)Debt and the marginal tax rateVenture Capitalists and the Oversight of Private Firms (1995)Venture Capitalists and the O…Optimal Investment, Monitoring, and the Staging of Venture Capital (1995)Optimal Investment, Monitorin…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Limited-dependent and qualitative variables in econometrics (1983)Limited-dependent and qualita…Financial Derivatives, Financial Leverage, Intangible Assets, and Transfer Pricing Aggressiveness: Evidence from Indonesian Companies (2020)Financial Derivatives, Financ…The relationship between the effective tax rate and the nominal rate (2018)The relationship between the …Shareholder Investment Horizons and Tax Aggressiveness (2009)Shareholder Investment Horizo…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Separation of Ownership and Control (1983)Outside directors and CEO turnover (1988)Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt (1992)Home Bias at Home: Local Equity Preference in Domestic Portfolios (1999)Creating Something from Nothing: Resource Construction through Entrepreneurial Bricolage (2005)University entrepreneurship: a taxonomy of the literature (2007)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle (1998)Interorganizational Endorsements and the Performance of Entrepreneurial Ventures (1999)Venture Capital and the Professionalization of Start‐Up Firms: Empirical Evidence (2002)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Corporate governance, incentives, and tax avoidance (2015)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Econometric Analysis of Cross Section and Panel Data (2001)Corporate Misreporting and Bank Loan Contracting (2007)Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)The role of information and financial reporting in corporate governance and debt contracting (2010)Management ownership and market valuation (1988)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Detecting Earnings Management (2012)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)Introductory Econometrics for Finance (2008)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)
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References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1995Optimal Investment, Monitoring, and the Staging of Venture Capital2,058 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 1995Venture Capitalists and the Oversight of Private Firms1,489 cited
  • 2008Accounting Quality and Debt Contracting1,296 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2001Empirical tax research in accounting

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956 cited
  • 1996Debt and the marginal tax rate893 cited
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    • 2020Financial Derivatives, Financial Leverage, Intangible Assets, and Transfer Pricing Aggressiveness: Evidence from Indonesian Companies28 cited
    • 2009Shareholder Investment Horizons and Tax Aggressiveness26 cited
    • 2018The relationship between the effective tax rate and the nominal rate24 cited