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The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms
0 references·16 citing·46 second hopsampled
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  • 2010The effect of board of director composition on corporate tax aggressiveness489 cited
  • 2014Is Corporate Social Responsibility Performance Associated with Tax Avoidance?438 cited
  • 2014The Influence of a Firm's Business Strategy on its Tax Aggressiveness430 cited
  • 2013The Effect of Corporate Tax Avoidance on the Cost of Equity425 cited
  • 2019The impact of corporate governance on corporate tax avoidance—A literature review410 cited
  • 2004How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings396 cited
  • 2010Performance Measurement of Corporate Tax Departments362 cited
  • 2018Perspectives on Corporate Tax Planning: Observations from the Past Decade343 cited
  • 2011Dual Class Ownership and Tax Avoidance343 cited
  • 2014What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature331 cited
  • 2003What Can We Infer about a Firm's Taxable Income from Its Financial Statements?321 cited
  • 2017The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness

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318 cited
  • 2013The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis300 cited
  • 2013Labor unions and tax aggressiveness299 cited