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Tax Enforcement as a Corporate Governance Mechanism: Empirical Evidence from China
16 references·16 citing·41 second hopsampled
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References

  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1984Financial Intermediation and Delegated Monitoring8,393 cited
  • 1933The Modern Corporation and Private Property7,361 cited
  • 1981The relationship between return and market value of common stocks5,928 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 2003The great reversals: the politics of financial development in the twentieth century3,327 cited
  • 2000Agency Costs and Ownership Structure2,517 cited
  • 2008Executive compensation2,390 cited
  • 2000Tunneling2,216 cited
  • 2004Corporate Governance, Economic Entrenchment and Growth1,866 cited
  • 1988Handbook of labor economics1,776 cited
  • 1995Endogenously Chosen Boards of Directors and Their Monitoring of the CEO1,719 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems1,666 cited
  • 2010Tunneling through intercorporate loans: The China experience☆

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1,600 cited

Cited by

  • 2020Corporate governance and institutions—A review and research agenda85 cited
  • 2014How much can we trust the financial report?78 cited
  • 2021The Unintended Consequence of Land Finance: Evidence from Corporate Tax Avoidance72 cited
  • 2021Industry and geographic peer effects on corporate tax avoidance: Evidence from China69 cited
  • 2021Mixed ownership reform and corporate tax avoidance: Evidence of Chinese listed firms62 cited
  • 2023Robot adoption and enterprise R&D manipulation: Evidence from China53 cited
  • 2023Digitalization of tax administration and corporate performance: Evidence from China52 cited
  • 2023The Impact of Environmental Tax and R&D Tax Incentives on Green Innovation46 cited
  • 2018The effect of the general anti-avoidance rule on corporate tax avoidance in China44 cited
  • 2019Board Meeting Attendance and Corporate Tax Avoidance: Evidence from the UK44 cited
  • 2015Interaction between output efficiency and environmental efficiency: evidence from the textile industry in Jiangsu Province, China43 cited
  • 2022Corporate tax avoidance and corporate financialization: The moderating effect of managerial myopia38 cited
  • 2020Unintended consequences of tax incentives on export product quality: Evidence from a natural experiment in China35 cited
  • 2021Tax enforcement efforts and stock price crash risk: Evidence from China35 cited
  • 2012CEO Compensation and Corporate Governance in China35 cited
  • 2019Customer Concentration, Tax Collection Intensity, and Corporate Tax Avoidance31 cited