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Corporate Tax Reserves, Firm Value, and Leverage
10 references·0 citing·47 second hopsampled
Corporate Tax Reserves, Firm Value, and Leverage (2008)Corporate Tax Reserves, Firm Value, and L…FIN 48 and Tax Compliance (2010)FIN 48 and Tax ComplianceWhat Can We Learn about Uncertain Tax Benefits from FIN 48? (2007)What Can We Learn about Uncer…Capital Structure Decisions: Which Factors Are Reliably Important? (2007)Capital Structure Decisions: …Tax shelters and corporate debt policy (2006)Tax shelters and corporate de…The demand for tax haven operations (2005)The demand for tax haven oper…Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004)Last‐Chance Earnings Manageme…How Big Are the Tax Benefits of Debt? (2000)How Big Are the Tax Benefits …How Big are the Tax Benefits of Debt? (1998)How Big are the Tax Benefits …Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status (1998)Debt, Leases, Taxes, and the …Optimal capital structure under corporate and personal taxation (1980)Optimal capital structure und…The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement (1986)Forcing Firms to Talk: Financial Disclosure Regulation and Externalities (2000)Financial Accounting Standards Board (FASB) (2008)Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework (2013)IRS and corporate taxpayer effects of geographic proximity (2016)Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP (2017)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Market Timing and Capital Structure (2002)The cost of capital, corporation finance and the theory of investment (2008)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Back to the Beginning: Persistence and the Cross‐Section of Corporate Capital Structure (2008)Do Peer Firms Affect Corporate Financial Policy? (2013)… and the Cross-Section of Expected Returns (2015)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Yield Spreads and Bond Liquidity (2007)How Much of the Corporate-Treasury Yield Spread Is Due to Credit Risk? (2012)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management to Exceed Thresholds (1999)Earnings Momentum and Earnings Management (2007)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)The importance of the internal information environment for tax avoidance (2014)Do Firms Rebalance Their Capital Structures? (2005)Do corporate governance characteristics influence tax management? (2010)Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (2009)Corporate taxes and the location of intangible assets within multinational firms (2010)Public Pressure and Corporate Tax Behavior (2015)Earnings Management: New Evidence Based on Deferred Tax Expense (2003)Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior (2011)How Reliably Do Empirical Tests Identify Tax Avoidance? (2019)Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts* (2022)Risk, Return, and Equilibrium: Empirical Tests (1973)A more complete conceptual framework for SME finance (2006)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Capital Structure (2001)Capital Structure and Stock Returns (2004)Does the Source of Capital Affect Capital Structure? (2005)
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References

  • 1980Optimal capital structure under corporate and personal taxation2,906 cited
  • 2007Capital Structure Decisions: Which Factors Are Reliably Important?2,853 cited
  • 2000How Big Are the Tax Benefits of Debt?1,483 cited
  • 1998How Big are the Tax Benefits of Debt?805 cited
  • 2006Tax shelters and corporate debt policy799 cited
  • 2005The demand for tax haven operations622 cited
  • 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*620 cited
  • 1998Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status595 cited
  • 2010FIN 48 and Tax Compliance158 cited
  • 2007What Can We Learn about Uncertain Tax Benefits from FIN 48?79 cited

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