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Investor Valuation of Tax Avoidance Through Uncertain Tax Positions
16 references·10 citing·36 second hop
Investor Valuation of Tax Avoidance Through Uncertain Tax Positions (2011)Investor Valuation of Tax Avoidance Throu…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …A review of tax research (2010)A review of tax researchCorporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Corporate Governance, Account…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…The information content of losses (1995)The information content of lo…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The Role of Market Forces in Assuring Contractual Performance (1981)The Role of Market Forces in …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…The Modern Corporation and Private Property (1933)The Modern Corporation and Pr…When do firms highlight their effective tax rate? (2021)When do firms highlight their…The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits (2018)The effect of tax audit outco…Is Tax Return Information Useful to Equity Investors? (2018)Is Tax Return Information Use…Does Schedule UTP Have Uniform Long-Run Effects on Corporate Tax Planning? (2017)Does Schedule UTP Have Unifor…Targets' Tax Shelter Participation and Takeover Premiums (2016)Targets' Tax Shelter Particip…Corporate Tax Planning and Stock Returns (2016)Corporate Tax Planning and St…Corporate Tax Disclosure: A Review of Concepts, Theories, Constraints, and Benefits (2015)Corporate Tax Disclosure: A R…The Effect of Tax-Related Material Weakness in Internal Controls on the Market Valuation of Unrecognized Tax Benefits (2014)The Effect of Tax-Related Mat…The Association between Agency Conflict and Tax Avoidance: A Direct Approach (2014)The Association between Agenc…Do Investors Differentially Value Tax Avoidance of Income Mobile Firms? (2012)Do Investors Differentially V…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Job Market Signaling (1973)Transaction-Cost Economics: The Governance of Contractual Relations (1979)The Digitization of Word of Mouth: Promise and Challenges of Online Feedback Mechanisms (2003)Buzz: face-to-face contact and the urban economy (2004)The Impact of Social Structure on Economic Outcomes (2005)Crime and Punishment: An Economic Approach (1968)Essays in the Theory of Risk-Bearing. (1972)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The Nature of the Firm (1937)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)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)The Cross-Section of Expected Stock Returns (1992)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Management through Real Activities Manipulation (2003)Separation of Ownership and Control (1983)Law and Finance (1998)Managing Resources: Linking Unique Resources, Management, and Wealth Creation in Family Firms (2003)R2 around the world: New theory and new tests☆ (2005)Over-investment of free cash flow (2006)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1933The Modern Corporation and Private Property7,361 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1981The Role of Market Forces in Assuring Contractual Performance3,652 cited
  • 2010A review of tax research3,167 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 1995The information content of losses2,315 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2007Corporate Governance, Accounting Outcomes, and Organizational Performance1,536 cited

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

  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • Cited by

    • 2016Targets' Tax Shelter Participation and Takeover Premiums44 cited
    • 2012Do Investors Differentially Value Tax Avoidance of Income Mobile Firms?31 cited
    • 2021When do firms highlight their effective tax rate?28 cited
    • 2015Corporate Tax Disclosure: A Review of Concepts, Theories, Constraints, and Benefits26 cited
    • 2018The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits26 cited
    • 2018Is Tax Return Information Useful to Equity Investors?19 cited
    • 2017Does Schedule UTP Have Uniform Long-Run Effects on Corporate Tax Planning?19 cited
    • 2014The Association between Agency Conflict and Tax Avoidance: A Direct Approach19 cited
    • 2014The Effect of Tax-Related Material Weakness in Internal Controls on the Market Valuation of Unrecognized Tax Benefits18 cited
    • 2016Corporate Tax Planning and Stock Returns15 cited