Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors

16 references·16 citing·28 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
1991Earnings Management During Import Relief Investigations8,369 cited
1971The Theory of Economic Regulation8,084 cited
2005Performance matched discretionary accrual measures6,963 cited
1985Positive Accounting Theory5,837 cited
2021The Theory of Economic Regulation5,483 cited
1976Toward a More General Theory of Regulation4,771 cited
2010A review of tax research3,167 cited
2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
2008Long-Run Corporate Tax Avoidance2,133 cited
2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
2001Empirical research on accounting choice1,764 cited
2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
2001Performance Matched Discretionary Accrual Measures1,420 cited
1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
1995Annual bonus schemes and the manipulation of earnings

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

1,137 cited

Cited by

2014The Benefits of a Relational Approach to Corporate Political Activity: Evidence from Political Contributions to Tax Policymakers118 cited
2019The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union63 cited
2021Economic policy uncertainty and corporate tax avoidance: Evidence from China60 cited
2018Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy59 cited
2019Industry Tax Planning and Stock Returns55 cited
2014Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings55 cited
2020Local soldier fatalities and war profiteers: New tests of the political cost hypothesis52 cited
2022Corporate tax behavior and political uncertainty: Evidence from national elections around the world49 cited
2018The effect of information shocks on dividend payout and dividend value relevance48 cited
2021Does bargaining power mitigate the relationship between environmental regulation and firm performance? Evidence from China48 cited
2020Environmental responsibility performance, corporate social responsibility disclosure, tax aggressiveness: Does corporate governance have a role?43 cited
2019Why do not all firms engage in tax avoidance?43 cited
2017Study of Effective Corporate Tax Rate and Its Influential Factors: Empirical Evidence from Emerging European Markets42 cited
2019Corporate Tax Avoidance and the Real Effects of Taxation: A Review42 cited
2021Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC ‐Influential Politicians*39 cited
2021Political costs and corporate tax avoidance: Evidence from sin firms39 cited