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Corporate Governance, Incentives, and Tax Avoidance

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References

1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
2003Corporate Governance and Equity Prices6,115 cited
2010A review of tax research3,167 cited
2009On the use of instrumental variables in accounting research2,416 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
2005Pay without performance: the unfulfilled promise of executive compensation1,936 cited
2002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility1,697 cited
2006Are Busy Boards Effective Monitors?1,675 cited
2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
1999The use of equity grants to manage optimal equity incentive levels1,457 cited
2009Corporate Tax Avoidance and Firm Value1,208 cited

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2006A Theory of Board Control and Size1,152 cited

Cited by

2017Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality251 cited
2021Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers209 cited
2018Corporate tax avoidance: data truncation and loss firms208 cited
2021The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience204 cited
2014Financial distress, outside directors and corporate tax aggressiveness spanning the global financial crisis: An empirical analysis182 cited
2017Can Paying “Too Much” or “Too Little” Tax Contribute to Forced CEO Turnover?148 cited
2016Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis139 cited
2013Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework135 cited
2014The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations133 cited
2015Is Tax Avoidance Associated with Economically Significant Rent Extraction among U.S. Firms?128 cited
2018Demographic characteristics of the board of directors’ structure and tax avoidance122 cited
2018Corporate Tax Aggressiveness and Insider Trading117 cited
2016PENGARUH KOMITE AUDIT, KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, RISIKO PERUSAHAAN DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE109 cited
2020The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives103 cited
2017The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms99 cited
2017CEO Inside Debt Incentives and Corporate Tax Sheltering97 cited