SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Investor Valuation of Tax Avoidance Through Uncertain Tax Positions · Study

PreprintShelves

PreprintInvestor Valuation of Tax Avoidance Through Uncertain Tax Positions

Allison Koester2011

OA

Preprintgreen2011

Investor Valuation of Tax Avoidance Through Uncertain Tax Positions

Allison Koester

48 citations·0/0 files stored·SSRN Electronic Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Taxation and Avoidance Taxation and Legal Issues Auditing, Earnings Management, Governance

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 48 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1933The Modern Corporation and Private Property 1995Earnings, Book Values, and Dividends in Equity Valuation*1972Income tax evasion: a theoretical analysis 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1981The Role of Market Forces in Assuring Contractual Performance 2010A review of tax research 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure

Cited by

2016Targets' Tax Shelter Participation and Takeover Premiums 2012Do Investors Differentially Value Tax Avoidance of Income Mobile Firms?2021When do firms highlight their effective tax rate?2015Corporate Tax Disclosure: A Review of Concepts, Theories, Constraints, and Benefits 2018The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits 2018Is Tax Return Information Useful to Equity Investors?

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2011Investor Valuation of Tax Avoidance Through Uncertain Tax Positionspreprint · 28 shared references 2013Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Frameworkpreprint · 19 shared references 2013Determinants and Consequences of Corporate Tax Avoidancepreprint · 16 shared references 2011Research in Accounting for Income Taxespreprint · 14 shared references 2014The Effect of Tax-Related Material Weakness in Internal Controls on the Market Valuation of Unrecognized Tax Benefitsarticle · 13 shared references 2018Perspectives on Corporate Tax Planning: Observations from the Past Decadearticle · 12 shared references

Details

Year2011

Typepreprint

Published2011-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations48

Files0 public / 0

ShelfCorporate Taxation and Avoidance

Identifiers

doi10.2139/ssrn.1905210

openalex_workW2137695570

Links

Imported from OpenAlex (CC0) — nothing here is generated.

2017Does Schedule UTP Have Uniform Long-Run Effects on Corporate Tax Planning?

2014The Association between Agency Conflict and Tax Avoidance: A Direct Approach