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Corporate social responsibility and tax aggressiveness: An empirical analysis
16 references·16 citing·33 second hopsampled
Corporate social responsibility and tax aggressiveness: An empirical analysis (2011)Corporate social responsibility and tax a…Tax 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…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…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…The Determinants of Board Composition (1988)The Determinants of Board Com…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Directors: Myth and Reality (1971)Directors: Myth and RealityWomen on corporate boards and corporate financial and non-financial performance: A systematic literature review and future research agenda (2020)Women on corporate boards and…Perspectives on Corporate Tax Planning: Observations from the Past Decade (2018)Perspectives on Corporate Tax…The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017)The effects of environmental,…Stock price crash risk: review of the empirical literature (2017)Stock price crash risk: revie…Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality (2017)Does family ownership reduce …Do Socially Responsible Firms Pay More Taxes? (2015)Do Socially Responsible Firms…Corporate Social Responsibility, Tax Avoidance, and Earnings Performance (2015)Corporate Social Responsibili…Corporate social responsibility research in accounting (2015)Corporate social responsibili…Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis (2015)Board of Director Gender and …Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature (2014)Value-Enhancing Capabilities …Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014)Is Corporate Social Responsib…Commitment to social good and insider trading (2014)Commitment to social good and…The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)The impact of board of direct…The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible? (2013)The Curious Case of Corporate…Tax avoidance, tax management and corporate social responsibility (2012)Tax avoidance, tax management…International Corporate Tax Avoidance Practices: Evidence from Australian Firms (2012)International Corporate Tax A…The Nature of the Firm (1937)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)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Errors in Estimating Accruals: Implications for Empirical Research (2002)Dynamic capabilities and strategic management (1997)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 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
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems1,666 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 1971Directors: Myth and Reality1,488 cited
  • 1988The Determinants of Board Composition1,476 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement

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

1,111 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • Cited by

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    • 2015Corporate social responsibility research in accounting483 cited
    • 2020Women on corporate boards and corporate financial and non-financial performance: A systematic literature review and future research agenda480 cited
    • 2015Do Socially Responsible Firms Pay More Taxes?471 cited
    • 2014Is Corporate Social Responsibility Performance Associated with Tax Avoidance?438 cited
    • 2012Tax avoidance, tax management and corporate social responsibility401 cited
    • 2017Stock price crash risk: review of the empirical literature389 cited
    • 2014Commitment to social good and insider trading375 cited
    • 2018Perspectives on Corporate Tax Planning: Observations from the Past Decade343 cited
    • 2013The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis300 cited
    • 2013The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible?273 cited
    • 2017Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality251 cited
    • 2015Corporate Social Responsibility, Tax Avoidance, and Earnings Performance234 cited
    • 2015Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis220 cited
    • 2012International Corporate Tax Avoidance Practices: Evidence from Australian Firms192 cited