References

• 2005Performance matched discretionary accrual measures6,963 cited
• 1997Industry costs of equity5,793 cited
• 2008Long-Run Corporate Tax Avoidance2,133 cited
• 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
• 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
• 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
• 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
• 2006Tax shelters and corporate debt policy799 cited
• 1996Repeated Accounting Write-Offs and the Information Content of Earnings474 cited
• 2005PERFORMANCE MATCHED DISCRETIONARY ACCRUALS389 cited
• 2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location347 cited
• 2003What Can We Infer about a Firm's Taxable Income from Its Financial Statements?321 cited
• 1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes278 cited
• 1998Investment Tax Incentives, Prices, and the Supply of Capital Goods264 cited
• 1997Tax-Induced Earnings Management by Firms with Net Operating Losses