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Ownership structure, board characteristics, and tax aggressiveness
16 references·4 citing·34 second hop
Ownership structure, board characteristics, and tax aggressiveness (2011)Ownership structure, board characteristic…A review of tax research (2010)A review of tax researchCorporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)Disentangling the Incentive a…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Corporate Ownership Around the World (1999)Corporate Ownership Around th…TOWARD A STEWARDSHIP THEORY OF MANAGEMENT (1997)TOWARD A STEWARDSHIP THEORY O…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Theory of the firm; managerial Behavior, Agency Costs, and Ownership Structure (1996)Theory of the firm; manageria…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Politicians and Firms (1994)Politicians and FirmsStewardship Theory or Agency Theory: CEO Governance and Shareholder Returns (1991)Stewardship Theory or Agency …Outside directors and CEO turnover (1988)Outside directors and CEO tur…Separation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The impact of CEO power on corporate tax avoidance: the moderating role of institutional ownership (2023)The impact of CEO power on co…The moderating effect of profitability on the relationship between ownership structure and corporate tax avoidance in Nigeria listed consumers goods firms (2020)The moderating effect of prof…Ownership structure and tax planning of listed firms: Evidence from Nigeria (2020)Ownership structure and tax p…PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK (2019)PENGARUH KOMISARIS INDEPENDEN…Cultures and Organizations: Software of the Mind. (1993)Motivation and Personality (1997)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Bad Management Theories Are Destroying Good Management Practices (2005)What We Know and Don’t Know About Corporate Social Responsibility (2012)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Agency Problems and the Theory of the Firm (1980)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)How does financial reporting quality relate to investment efficiency? (2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Reputation Acquisition in Debt Markets (1989)Finance and Growth: Theory and Evidence (2004)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997TOWARD A STEWARDSHIP THEORY OF MANAGEMENT5,371 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 1996Theory of the firm; managerial Behavior, Agency Costs, and Ownership Structure4,245 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings3,845 cited
  • 1991Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns3,563 cited
  • 1994Politicians and Firms3,440 cited
  • 2010A review of tax research3,167 cited

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2005
Corporate tax avoidance and high-powered incentives
2,187 cited

Cited by

  • 2019PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK27 cited
  • 2020The moderating effect of profitability on the relationship between ownership structure and corporate tax avoidance in Nigeria listed consumers goods firms20 cited
  • 2020Ownership structure and tax planning of listed firms: Evidence from Nigeria19 cited
  • 2023The impact of CEO power on corporate tax avoidance: the moderating role of institutional ownership18 cited