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Tax Overpayments, Tax Evasion, and Book‐Tax Differences
16 references·0 citing·43 second hop
Tax Overpayments, Tax Evasion, and Book‐Tax Differences (2008)Tax Overpayments, Tax Evasion, and Book‐T…The Consequences to Managers for Financial Misrepresentation (2013)The Consequences to Managers …The consequences to managers for financial misrepresentation (2008)The consequences to managers …Executive compensation (2008)Executive compensationTheft and taxes☆ (2007)Theft and taxes☆An equilibrium model of incentive contracts in the presence of information manipulation (2006)An equilibrium model of incen…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings (2004)How Much Will Firms Pay for E…Corporate tax evasion with agency costs (2004)Corporate tax evasion with ag…Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives (2003)Corporate Tax-Planning Effect…The Relation between Financial and Tax Reporting Measures of Income (2001)The Relation between Financia…Empirical tax research in accounting (2001)Empirical tax research in acc…Why people pay taxes : tax compliance and enforcement (1992)Why people pay taxes : tax co…Handbook of labor economics (1988)Handbook of labor economicsIncome tax evasion: A theoretical analysis (1974)Income tax evasion: A theoret…Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Essays in the Theory of Risk-Bearing. (1972)Essays in the Theory of Risk-…Outside directors and CEO turnover (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)Public and private enforcement of securities laws: Resource-based evidence (2009)Short Sellers and Financial Misconduct (2010)Political connections and SEC enforcement (2014)Crime and Punishment: An Economic Approach (1968)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Long-Run Corporate Tax Avoidance (2008)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms (2009)Securitization without risk transfer (2012)Tax Aggressiveness and Corporate Transparency (2018)What Works in Securities Laws? (2006)Who Blows the Whistle on Corporate Fraud? (2010)Do the SEC's enforcement preferences affect corporate misconduct? (2011)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Capital markets research in accounting (2001)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Why do people pay taxes? (1992)Tax Avoidance, Evasion, and Administration (2000)The Informal Sector in Developed and Less Developed Countries: A Literature Survey (2004)Moral Hazard and Observability (1979)Prospect theory: An analysis of decision under risk (1988)The New Institutional Economics: Taking Stock, Looking Ahead (2000)Economic Theory and International Migration (1989)Urban Growth and Transportation (2012)Distributional National Accounts: Methods and Estimates for the United States* (2017)The External Control of Organizations. (1978)Income Inequality in the United States, 1913-1998 (2003)Political turnover and economic performance: the incentive role of personnel control in China (2004)
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References

  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 1972Essays in the Theory of Risk-Bearing.3,991 cited
  • 2008Executive compensation2,390 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 1988Handbook of labor economics1,776 cited
  • 2001Empirical tax research in accounting956 cited
  • 1974Income tax evasion: A theoretical analysis950 cited
  • 2007Theft and taxes☆876 cited
  • 2008The consequences to managers for financial misrepresentation795 cited
  • 2013The Consequences to Managers for Financial Misrepresentation533 cited
  • 2004Corporate tax evasion with agency costs506 cited
  • 2001The Relation between Financial and Tax Reporting Measures of Income500 cited
  • 2006An equilibrium model of incentive contracts in the presence of information manipulation466 cited
  • 2003Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives435 cited
  • 2004How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings396 cited
  • 1992Why people pay taxes : tax compliance and enforcement

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