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Tax-Induced Earnings Management in Emerging Markets: Evidence from China
16 references·16 citing·31 second hopsampled
Tax-Induced Earnings Management in Emerging Markets: Evidence from China (2012)Tax-Induced Earnings Management in Emergi…Detecting Earnings Management (2012)Detecting Earnings ManagementTunneling through intercorporate loans: The China experience☆ (2010)Tunneling through intercorpor…A review of tax research (2010)A review of tax researchAre Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Detecting Earnings Management. (1995)Detecting Earnings Management.Dictatorship, Democracy, and Development (1993)Dictatorship, Democracy, and …Institutions, Institutional Change and Economic Performance (1991)Institutions, Institutional C…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Outside directors, board independence, and shareholder wealth (1990)Outside directors, board inde…Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional C…Outside directors and CEO turnover (1988)Outside directors and CEO tur…Local donation culture and corporate tax avoidance: Evidence from China (2023)Local donation culture and co…The Catering Effect of Green Mergers and Acquisitions in Heavy Pollution Industries (2022)The Catering Effect of Green …Standard Jones and Modified Jones: An Earnings Management Tutorial (2021)Standard Jones and Modified J…Economic policy uncertainty and firm performance: evidence from China (2021)Economic policy uncertainty a…Spillover effects of government initiatives fostering entrepreneurship on the access to bank credit for entrepreneurial firms in Europe (2020)Spillover effects of governme…Political turnover and stock crash risk: Evidence from China (2020)Political turnover and stock …CEO narcissism and corporate tax avoidance, (2020)CEO narcissism and corporate …Board of Directors’ Characteristics and Tax Aggressiveness: Evidence from Jordanian Listed Firms (2019)Board of Directors’ Character…The influence of culture on real earnings management (2017)The influence of culture on r…Political Connections and Government Subsidies: Evidence from Financially Distressed Firms in China (2017)Political Connections and Gov…Accounting conservatism and short selling: Evidence from China (2017)Accounting conservatism and s…Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators (2016)Truthfulness in Accounting: H…Tunneling through related-party loan guarantees: evidence from a quasi-experiment in China (2015)Tunneling through related-par…PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (2015)PENGARUH PERENCANAAN PAJAK TE…Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment? (2014)Earnings Management in Busine…Tax Effects of Book-Tax Conformity, Financial Reporting Incentives, and Firm Size (2013)Tax Effects of Book-Tax Confo…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Logic of Collective Action (1965)The Logic of Collective Action. (1966)The Rise and Decline of Nations. (1983)Chapter 6 Institutions as a Fundamental Cause of Long-Run Growth (2005)Democracy and dictatorship revisited (2009)Corruption and Development: A Review of Issues (2017)Agency Problems and the Theory of the Firm (1980)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)A Survey of Corporate Governance (1997)International Accounting Standards and Accounting Quality (2008)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Corruption and Growth (1995)Social Capital, Intellectual Capital, and the Organizational Advantage (1998)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)Not So Different After All: A Cross-Discipline View Of Trust (1998)
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References

  • 1990Institutions, Institutional Change and Economic Performance32,644 cited
  • 1991Institutions, Institutional Change and Economic Performance24,871 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 1993Dictatorship, Democracy, and Development3,829 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2010A review of tax research3,167 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 1990Outside directors, board independence, and shareholder wealth1,930 cited
  • 2010Tunneling through intercorporate loans: The China experience☆1,600 cited
  • 2005

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Corporate Governance and Accounting Scandals
1,568 cited

Cited by

  • 2017Political Connections and Government Subsidies: Evidence from Financially Distressed Firms in China93 cited
  • 2021Economic policy uncertainty and firm performance: evidence from China86 cited
  • 2014Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?75 cited
  • 2016Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators73 cited
  • 2017The influence of culture on real earnings management64 cited
  • 2020Spillover effects of government initiatives fostering entrepreneurship on the access to bank credit for entrepreneurial firms in Europe62 cited
  • 2020Political turnover and stock crash risk: Evidence from China50 cited
  • 2013Tax Effects of Book-Tax Conformity, Financial Reporting Incentives, and Firm Size46 cited
  • 2022The Catering Effect of Green Mergers and Acquisitions in Heavy Pollution Industries35 cited
  • 2017Accounting conservatism and short selling: Evidence from China35 cited
  • 2015Tunneling through related-party loan guarantees: evidence from a quasi-experiment in China31 cited
  • 2019Board of Directors’ Characteristics and Tax Aggressiveness: Evidence from Jordanian Listed Firms30 cited
  • 2015PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA29 cited
  • 2020CEO narcissism and corporate tax avoidance,29 cited
  • 2021Standard Jones and Modified Jones: An Earnings Management Tutorial23 cited
  • 2023Local donation culture and corporate tax avoidance: Evidence from China21 cited