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Taxes and firm size

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References

1980Optimal capital structure under corporate and personal taxation2,906 cited
1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited

Cited by

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1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong783 cited
2011Corporate social responsibility and tax aggressiveness: An empirical analysis781 cited
1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
1996Proxies for the corporate marginal tax rate640 cited
1986Evidence on the Impact of the Agency Costs of Debt on Corporate Debt Policy633 cited
2010Do corporate governance characteristics influence tax management?612 cited
2009Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates597 cited
2006Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia

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596 cited

2011Political connections, tax benefits and firm performance: Evidence from China593 cited

2012Religious Social Norms and Corporate Financial Reporting564 cited

1995Stakeholders' implicit claims and accounting method choice557 cited

2015Public Pressure and Corporate Tax Behavior538 cited