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Tax Avoidance as a Driver of Mergers and Acquisitions
16 references·3 citing·43 second hop
Tax Avoidance as a Driver of Mergers and Acquisitions (2013)Tax Avoidance as a Driver of Mergers and …Unprofitable Affiliates and Income Shifting Behavior (2016)Unprofitable Affiliates and I…Determinants of Cross‐Border Mergers and Acquisitions (2012)Determinants of Cross‐Border …Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters? (2012)Are U.S. Multinational Corpor…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …A review of tax research (2010)A review of tax researchLong-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…How Do Mergers Create Value? A Comparison of Taxes, Market Power, and Efficiency Improvements as Explanations for Synergies (2008)How Do Mergers Create Value? …Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Capital Structure and International Debt Shifting (2006)Capital Structure and Interna…A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)A Multinational Perspective o…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Evaluating International Tax Reform (2003)Evaluating International Tax …A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2003)A Multinational Perspective o…The effect of transaction structure on price: Evidence from subsidiary sales (2000)The effect of transaction str…Mergers as a Means of Restructuring Distressed Firms: An Empirical Investigation (1994)Mergers as a Means of Restruc…Fiscal Paradise: Foreign Tax Havens and American Business (1990)Fiscal Paradise: Foreign Tax …The impact of IP box regimes on the M&A market (2021)The impact of IP box regimes …Tax Planning Knowledge Diffusion via the Labor Market (2021)Tax Planning Knowledge Diffus…Does Tax Drive the Headquarters Locations of the World's Biggest Companies? (2018)Does Tax Drive the Headquarte…The market for corporate control (1983)Liquidation Values and Debt Capacity: A Market Equilibrium Approach (1992)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Productivity, restructuring, and the gains from takeovers (2013)Employment protection and takeovers (2017)Internal controls, risk management, and cash holdings (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Legal Determinants of External Finance (1997)Law and Finance (1998)Country-specific determinants of cross-border mergers and acquisitions: A comprehensive review and future research directions (2017)Does One Belt One Road initiative promote Chinese overseas direct investment? (2017)Failure and Success in Mergers and Acquisitions (2019)Tax policy and foreign direct investment (1985)Investment, Financing Decisions, and Tax Policy (1989)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Internalization (1992)Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes (1993)Tax Competition With Parasitic Tax Havens (2006)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)On the use of instrumental variables in accounting research (2009)What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)Multinationals’ profit response to tax differentials: Effect size and shifting channels (2017)When Does Tax Avoidance Result in Tax Uncertainty? (2018)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate Governance and Equity Prices (2003)Managing with Style: The Effect of Managers on Firm Policies (2003)What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Why do firms hold so much cash? A tax-based explanation (2007)Perspectives on China's outward foreign direct investment (2008)Bank Liquidity Creation (2009)Empirical tax research in accounting (2001)The incentives for tax planning (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)
this work references cited by second hop

References

  • 2010A review of tax research3,167 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2012Determinants of Cross‐Border Mergers and Acquisitions882 cited
  • 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
  • 2008How Do Mergers Create Value? A Comparison of Taxes, Market Power, and Efficiency Improvements as Explanations for Synergies376 cited
  • 2012Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?330 cited
  • 1990Fiscal Paradise: Foreign Tax Havens and American Business322 cited
  • 2003A Multinational Perspective on Capital Structure Choice and Internal Capital Markets297 cited
  • 1994Mergers as a Means of Restructuring Distressed Firms: An Empirical Investigation241 cited
  • 2003Evaluating International Tax Reform193 cited
  • 2016Unprofitable Affiliates and Income Shifting Behavior182 cited
  • 2006Capital Structure and International Debt Shifting

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130 cited
  • 2000The effect of transaction structure on price: Evidence from subsidiary sales75 cited
  • Cited by

    • 2018Does Tax Drive the Headquarters Locations of the World's Biggest Companies?24 cited
    • 2021The impact of IP box regimes on the M&A market24 cited
    • 2021Tax Planning Knowledge Diffusion via the Labor Market20 cited