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Measures of corporate tax avoidance: empirical evidence from an emerging economy
16 references·7 citing·33 second hop
Measures of corporate tax avoidance: empirical evidence from an emerging economy (2013)Measures of corporate tax avoidance: empi…The incentives for tax planning (2011)The incentives for tax planni…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Corporate social responsibility and tax aggressiveness: An empirical analysis (2011)Corporate social responsibili…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …Do corporate governance characteristics influence tax management? (2010)Do corporate governance chara…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Long-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…Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia (2006)Public policy, political conn…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Book-Tax Differences and Internal Revenue Service Adjustments (1998)Book-Tax Differences and Inte…Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…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…A Statistical Model of Fraud Risk in Financial Statements. Case for Romania Companies (2021)A Statistical Model of Fraud …The moderating effect of profitability on the relationship between ownership structure and corporate tax avoidance in Nigeria listed consumers goods firms (2020)The moderating effect of prof…Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance (2019)Pengaruh Ukuran Perusahaan, P…Does corporate tax avoidance explain cash holdings? The case of Vietnam (2019)Does corporate tax avoidance …The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables (2018)The Effect of Transfer Pricin…Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Crime and Punishment: An Economic Approach (1968)Essays in the Theory of Risk-Bearing. (1972)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)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)Corporate social responsibility and stock price crash risk (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Corporate governance, incentives, and tax avoidance (2015)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)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)Management ownership and market valuation (1988)Errors in Estimating Accruals: Implications for Empirical Research (2002)Managing with Style: The Effect of Managers on Firm Policies (2003)What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)
this work references cited by second hop

References

  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2010A review of tax research3,167 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 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
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2011The incentives for tax planning861 cited
  • 2011Corporate social responsibility and tax aggressiveness: An empirical analysis781 cited
  • 2010Do corporate governance characteristics influence tax management?612 cited
  • 2006Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia596 cited

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1998
Book-Tax Differences and Internal Revenue Service Adjustments
574 cited

Cited by

  • 2023Corporate tax avoidance: a systematic literature review and future research directions59 cited
  • 2022The role of corporate board and auditors in tax planning: evidence from Italy43 cited
  • 2018The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables37 cited
  • 2019Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance32 cited
  • 2019Does corporate tax avoidance explain cash holdings? The case of Vietnam23 cited
  • 2021A Statistical Model of Fraud Risk in Financial Statements. Case for Romania Companies21 cited
  • 2020The moderating effect of profitability on the relationship between ownership structure and corporate tax avoidance in Nigeria listed consumers goods firms20 cited