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ArticleTaxes and firm size

Jerold L. Zimmerman1983

Article1983

Taxes and firm size

Jerold L. Zimmerman

881 citations·0/0 files stored·Journal of Accounting and Economics

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Corporate Taxation and Avoidance Auditing, Earnings Management, Governance Political Influence and Corporate Strategies

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References

1980Optimal capital structure under corporate and personal taxation 1978Towards a Positive Theory of the Determination of Accounting Standards.

Cited by

1991Exposure, legitimacy, and social disclosure 1996Debt and the marginal tax rate 2012Incentives for Tax Planning and Avoidance: Evidence from the Field 2011The incentives for tax planning 1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong 2011Corporate social responsibility and tax aggressiveness: An empirical analysis 1983The economic consequences of accounting choice implications of costly contracting and monitoring 1996Proxies for the corporate marginal tax rate

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Details

Year1983

Typearticle

Published1983-01-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations881

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/0165-4101(83)90008-3

openalex_workW1989837005

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