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Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy
16 references·16 citing·22 second hopsampled
Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy (2015)Foreign investors' interests and corporat…Endogeneity and the dynamics of internal corporate governance (2012)Endogeneity and the dynamics …Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…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…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…The impact of culture and governance on corporate social reporting (2005)The impact of culture and gov…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Cronyism and capital controls: evidence from Malaysia (2002)Cronyism and capital controls…Empirical tax research in accounting (2001)Empirical tax research in acc…Initial conditions and moment restrictions in dynamic panel data models (1998)Initial conditions and moment…Initial conditions and moment restrictions in dynamic panel data models (1995)Initial conditions and moment…Another look at the instrumental variable estimation of error-components models (1995)Another look at the instrumen…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Some Tests of Specification f…Biases in Dynamic Models with Fixed Effects (1981)Biases in Dynamic Models with…Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies (2024)Exploring impact of profitabi…Ownership structure and corporate tax avoidance: a structured literature review on archival research (2023)Ownership structure and corpo…Corporate tax avoidance and stock price crash risk: the moderating effects of corporate governance (2023)Corporate tax avoidance and s…Corporate governance and tax avoidance: evidence from an emerging market (2023)Corporate governance and tax …The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms (2022)The Impact of Institutional C…Accounting Information Quality, Tax Avoidance and Companies' Performance: the Moderate Role of Political Connection (2022)Accounting Information Qualit…Accounting information quality and tax avoidance effect on investment opportunities evidence from Gulf Cooperation Council GCC (2022)Accounting information qualit…structure of company ownership and tax avoidance in Indonesia (2021)structure of company ownershi…PENGARUH TRANSFER PRICING, KEPEMILIKAN ASING, KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (2021)PENGARUH TRANSFER PRICING, KE…Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective (2021)Do family firms engage in les…Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria (2021)Corporate Tax Avoidance, Free…Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees (2021)Are narcissistic CEOs more ta…The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance (2020)The Effect of Foreign Ownersh…An application of machine learning on corporate tax avoidance detection model (2020)An application of machine lea…CORPORATE TAX AVOIDANCE: REVIEW OF MEASURES AND PROSPECTS (2019)CORPORATE TAX AVOIDANCE: REVI…Agressividade Tributária: Um Survey da Literatura (2017)Agressividade Tributária: Um …Specification Tests in Econometrics (1978)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Econometric Analysis of Cross Section and Panel Data (2001)Do women directors improve firm performance in China? (2013)Corporate social responsibility and stock price crash risk (2014)On the Foundations of Corporate Social Responsibility (2016)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)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)How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)A finite sample correction for the variance of linear efficient two-step GMM estimators (2004)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
  • 1998Initial conditions and moment restrictions in dynamic panel data models22,547 cited
  • 1995Another look at the instrumental variable estimation of error-components models19,861 cited
  • 1995Initial conditions and moment restrictions in dynamic panel data models14,749 cited
  • 1981Biases in Dynamic Models with Fixed Effects8,724 cited
  • 2010A review of tax research3,167 cited
  • 2012Endogeneity and the dynamics of internal corporate governance3,018 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2005The impact of culture and governance on corporate social reporting2,031 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2002Cronyism and capital controls: evidence from Malaysia1,566 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1,210 cited
  • 2001Empirical tax research in accounting956 cited
  • Cited by

    • 2021Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees110 cited
    • 2017Agressividade Tributária: Um Survey da Literatura74 cited
    • 2023Corporate governance and tax avoidance: evidence from an emerging market52 cited
    • 2021Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective42 cited
    • 2022The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms38 cited
    • 2020The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance38 cited
    • 2023Corporate tax avoidance and stock price crash risk: the moderating effects of corporate governance33 cited
    • 2021Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria26 cited
    • 2019CORPORATE TAX AVOIDANCE: REVIEW OF MEASURES AND PROSPECTS24 cited
    • 2021PENGARUH TRANSFER PRICING, KEPEMILIKAN ASING, KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI23 cited
    • 2021structure of company ownership and tax avoidance in Indonesia22 cited
    • 2022Accounting Information Quality, Tax Avoidance and Companies' Performance: the Moderate Role of Political Connection21 cited
    • 2024Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies21 cited
    • 2020An application of machine learning on corporate tax avoidance detection model17 cited
    • 2023Ownership structure and corporate tax avoidance: a structured literature review on archival research16 cited
    • 2022Accounting information quality and tax avoidance effect on investment opportunities evidence from Gulf Cooperation Council GCC16 cited