SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Incentives for corporate tax planning and reporting: Empirical evidence from Australia
16 references·16 citing·35 second hopsampled
Incentives for corporate tax planning and reporting: Empirical evidence from Australia (2013)Incentives for corporate tax planning and…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…The determinants of board structure☆ (2007)The determinants of board str…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Corporate Governance, Board Diversity, and Firm Value (2003)Corporate Governance, Board D…Corporate governance and board effectiveness (1998)Corporate governance and boar…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Agency Problems and Residual Claims (1983)Agency Problems and Residual …The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country (2023)The impact of managerial abil…Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management (2023)Financial attributes and corp…Corporate tax avoidance: a systematic literature review and future research directions (2023)Corporate tax avoidance: a sy…The role of corporate board and auditors in tax planning: evidence from Italy (2022)The role of corporate board a…Financial constraints and tax planning activity: empirical evidence from Ghanaian banking sector (2021)Financial constraints and tax…Do Overlapped Audit Committee Directors Affect Tax Avoidance? (2021)Do Overlapped Audit Committee…Corporate tax risk: a literature review and future research directions (2021)Corporate tax risk: a literat…Mind the Gap: Is Water Disclosure a Missing Component of Corporate Social Responsibility? (2020)Mind the Gap: Is Water Disclo…International tax planning techniques: a review of the literature (2020)International tax planning te…Board's characteristics, ownership's nature and corporate tax aggressiveness: new evidence from the Tunisian context (2020)Board's characteristics, owne…Is there a relation between labor investment inefficiency and corporate tax avoidance? (2019)Is there a relation between l…Corporate Tax Avoidance Incentives of Banks in Ghana (2019)Corporate Tax Avoidance Incen…The effect of the general anti-avoidance rule on corporate tax avoidance in China (2018)The effect of the general ant…The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups (2017)The Determinants of Tax Avoid…The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context (2015)The Impact of Governance Mech…Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance (2015)Controlling Shareholder and T…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Gender Diversity in the Boardroom and Firm Financial Performance (2007)Women in the boardroom and their impact on governance and performance☆ (2009)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)Boards: Does one size fit all☆ (2007)Endogeneity and the dynamics of internal corporate governance (2012)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Errors in Estimating Accruals: Implications for Empirical Research (2002)Theory of Value (1959)Auditor size and audit quality (1981)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1983Agency Problems and Residual Claims4,877 cited
  • 2003Corporate Governance, Board Diversity, and Firm Value3,367 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2010A review of tax research3,167 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2007The determinants of board structure☆1,815 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 1998Corporate governance and board effectiveness1,346 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2012

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

Equity Risk Incentives and Corporate Tax Aggressiveness
998 cited

Cited by

  • 2015The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context89 cited
  • 2020Mind the Gap: Is Water Disclosure a Missing Component of Corporate Social Responsibility?78 cited
  • 2020Board's characteristics, ownership's nature and corporate tax aggressiveness: new evidence from the Tunisian context77 cited
  • 2023Corporate tax avoidance: a systematic literature review and future research directions59 cited
  • 2020International tax planning techniques: a review of the literature54 cited
  • 2018The effect of the general anti-avoidance rule on corporate tax avoidance in China44 cited
  • 2022The role of corporate board and auditors in tax planning: evidence from Italy43 cited
  • 2019Is there a relation between labor investment inefficiency and corporate tax avoidance?35 cited
  • 2019Corporate Tax Avoidance Incentives of Banks in Ghana34 cited
  • 2021Do Overlapped Audit Committee Directors Affect Tax Avoidance?34 cited
  • 2021Corporate tax risk: a literature review and future research directions32 cited
  • 2023The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country27 cited
  • 2023Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management25 cited
  • 2017The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups24 cited
  • 2015Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance23 cited
  • 2021Financial constraints and tax planning activity: empirical evidence from Ghanaian banking sector22 cited