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Is Tax Avoidance Associated with Economically Significant Rent Extraction among U.S. Firms?
16 references·16 citing·40 second hopsampled
Is Tax Avoidance Associated with Economically Significant Rent Extraction among U.S. Firms? (2015)Is Tax Avoidance Associated with Economic…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …What Matters in Corporate Governance? (2008)What Matters in Corporate Gov…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Over-investment of free cash flow (2006)Over-investment of free cash …Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Executive Compensation as an Agency Problem (2003)Executive Compensation as an …Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…Corporate Cash Reserves and Acquisitions (1999)Corporate Cash Reserves and A…Law and Finance (1998)Law and FinanceAgency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The impact of corporate governance on financial performance: a cross-sector study (2023)The impact of corporate gover…Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine* (2021)Managerial Career Concerns an…The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives (2020)The Importance of IRS Enforce…Is corporate tax avoidance associated with investment efficiency? (2020)Is corporate tax avoidance as…The mediating role of corporate social responsibility on the relationship between governance and tax avoidance: UK common law versus French civil law (2019)The mediating role of corpora…Macroeconomic effects of corporate tax policy (2019)Macroeconomic effects of corp…How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis (2019)How Aggressive Tax Planning F…Does corporate social responsibility affect tax avoidance: Evidence from family firms (2019)Does corporate social respons…Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing (2019)Corporate Governance and Tax …Tax Avoidance, Managerial Ability, and Investment Efficiency (2018)Tax Avoidance, Managerial Abi…Does tax avoidance behavior affect bank loan contracts for Chinese listed firms? (2018)Does tax avoidance behavior a…Corporate Tax Aggressiveness and Insider Trading (2018)Corporate Tax Aggressiveness …The Value Implications of Tax Avoidance Across Countries (2017)The Value Implications of Tax…The Effects of Board Gender Diversity on a Firm's Risk Strategies (2017)The Effects of Board Gender D…The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms (2017)The Complementarity Between T…Governance and Taxes: Evidence from Regression Discontinuity (Retracted) (2016)Governance and Taxes: Evidenc…Management ownership and market valuation (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)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)On the use of instrumental variables in accounting research (2009)Corporate financing and investment decisions when firms have information that investors do not have (1984)A Survey of Corporate Governance (1997)How does financial reporting quality relate to investment efficiency? (2009)Government intervention and investment efficiency: Evidence from China (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)What Do We Know about Capital Structure? Some Evidence from International Data (1995)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)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)Separation of Ownership and Control (1983)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Does governance travel around the world? Evidence from institutional investors (2010)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1998Law and Finance17,902 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 2010A review of tax research3,167 cited
  • 2006Over-investment of free cash flow2,918 cited
  • 2008What Matters in Corporate Governance?2,903 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2003Executive Compensation as an Agency Problem2,347 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 1999Corporate Cash Reserves and Acquisitions2,066 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting

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1,533 cited

Cited by

  • 2019Does corporate social responsibility affect tax avoidance: Evidence from family firms125 cited
  • 2018Corporate Tax Aggressiveness and Insider Trading117 cited
  • 2017The Effects of Board Gender Diversity on a Firm's Risk Strategies116 cited
  • 2018Tax Avoidance, Managerial Ability, and Investment Efficiency104 cited
  • 2020The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives103 cited
  • 2017The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms99 cited
  • 2016Governance and Taxes: Evidence from Regression Discontinuity (Retracted)98 cited
  • 2019The mediating role of corporate social responsibility on the relationship between governance and tax avoidance: UK common law versus French civil law96 cited
  • 2019How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis87 cited
  • 2023The impact of corporate governance on financial performance: a cross-sector study82 cited
  • 2019Macroeconomic effects of corporate tax policy80 cited
  • 2021Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*74 cited
  • 2020Is corporate tax avoidance associated with investment efficiency?73 cited
  • 2019Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing64 cited
  • 2017The Value Implications of Tax Avoidance Across Countries62 cited
  • 2018Does tax avoidance behavior affect bank loan contracts for Chinese listed firms?58 cited