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Tax-Motivated Expense Shifting by Tax-Exempt Associations
11 references·1 citing·41 second hop
Tax-Motivated Expense Shifting by Tax-Exempt Associations (2007)Tax-Motivated Expense Shifting by Tax-Exe…Econometric Analysis of Panel Data (2021)Econometric Analysis of Panel…Tax Misreporting and Avoidance by Nonprofit Organizations (2007)Tax Misreporting and Avoidanc…How do nonprofit hospitals manage earnings? (2005)How do nonprofit hospitals ma…Near Zero Taxable Income Reporting by Nonprofit Organizations (2003)Near Zero Taxable Income Repo…Tax-Motivated Expense Allocations by Nonprofit Organizations (2001)Tax-Motivated Expense Allocat…The Use of Trade Association Disclosures by Investors and Analysts: Evidence from the Semiconductor Industry* (1999)The Use of Trade Association …THE UNRELATED BUSINESS INCOME TAX, COST ALLOCATION, AND PRODUCTIVE EFFICIENCY (1998)THE UNRELATED BUSINESS INCOME…Differences in Sensitivity of Financial Statement Users to Joint Cost Allocations: The Case of Nonprofit Organizations (1998)Differences in Sensitivity of…Managerial Uses of Accounting Information (1994)Managerial Uses of Accounting…Taxes and Business Strategy: A Planning Approach (1991)Taxes and Business Strategy: …The House Committee on Ways and Means (1965)The House Committee on Ways a…Profit status of microfinance institutions and incentives for earnings management (2020)Profit status of microfinance…Econometric Models for Count Data with an Application to the Patents-R&D Relationship (1984)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Pooled Mean Group Estimation of Dynamic Heterogeneous Panels (1999)Econometric Analysis of Cross Section and Panel Data (2001)Introductory Econometrics for Finance (2008)Tax Evasion and Tax Rates: An Analysis of Individual Returns (1983)Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes (1993)The determinants of transparency in nonprofit organizations: An exploratory study (2010)R&D investments, capital expenditures, and earnings thresholds (2017)An Empirical Evaluation of Accounting Income Numbers (1968)Discretionary disclosure (1983)Why Firms Voluntarily Disclose Bad News (1994)A Review of Research Related to Financial Analysts' Forecasts and Stock Recommendations (2005)Forecasting Sales: A Model and Some Evidence from the Retail Industry (2013)Does media coverage of firms' environment, social, and governance (ESG) incidents affect analyst coverage and forecasts? A risk perspective (2024)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals (2011)Do Donors Discount Low-Quality Accounting Information? (2012)The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China (2017)Income tax evasion: a theoretical analysis (1972)The Role of Nonprofit Enterprise (1980)The information content of losses (1995)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Do Nonprofit Organisations Manage Earnings? An Empirical Study (2012)Earnings Management by Non‐profit Organisations: Evidence from UK Charities (2018)Capital structure and earnings quality in microfinance institutions (2021)Assessing the Performance of Business Unit Managers (2007)The Make-or-Buy Decision in the Presence of a Rival: Strategic Outsourcing to a Common Supplier (2008)Management control systems: a review (2012)Empirical tax research in accounting (2001)Auditor choice and the cost of debt capital for newly public firms (2004)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Board Composition, Committees, and Organizational Efficiency: The Case of Nonprofits (2003)Financial Reporting Factors Affecting Donations to Charitable Organizations (2007)The role of rating agencies in the market for charitable contributions: An empirical test (2009)Welfare reform in the United States: A background paper (1996)Taking Trade to the Streets (2001)A re-examination of welfare states and inequality in rich nations: How in-kind transfers and indirect taxes change the story (2006)
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References

  • 2021Econometric Analysis of Panel Data15,089 cited
  • 1991Taxes and Business Strategy: A Planning Approach920 cited
  • 2005How do nonprofit hospitals manage earnings?203 cited
  • 1994Managerial Uses of Accounting Information189 cited
  • 1998Differences in Sensitivity of Financial Statement Users to Joint Cost Allocations: The Case of Nonprofit Organizations161 cited
  • 1965The House Committee on Ways and Means103 cited
  • 2001Tax-Motivated Expense Allocations by Nonprofit Organizations79 cited
  • 2003Near Zero Taxable Income Reporting by Nonprofit Organizations49 cited
  • 1999The Use of Trade Association Disclosures by Investors and Analysts: Evidence from the Semiconductor Industry*45 cited
  • 2007Tax Misreporting and Avoidance by Nonprofit Organizations32 cited
  • 1998THE UNRELATED BUSINESS INCOME TAX, COST ALLOCATION, AND PRODUCTIVE EFFICIENCY30 cited

Cited by

  • 2020Profit status of microfinance institutions and incentives for earnings management26 cited

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