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Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
16 references·9 citing·41 second hop
Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment (2006)Earnings Management, Corporate Tax Shelte…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …The cost of capital, corporation finance and the theory of investment (2008)The cost of capital, corporat…Theft and taxes☆ (2007)Theft and taxes☆Tax shelters and corporate debt policy (2006)Tax shelters and corporate de…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 Avoidance and High Powered Incentives (2004)Corporate Tax Avoidance and H…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…The Relation between Financial and Tax Reporting Measures of Income (2001)The Relation between Financia…Ten Truths About Tax Shelters (2001)Ten Truths About Tax SheltersThe effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Effect of International Institutional Factors on Properties of Accounting Earnings (1999)The Effect of International I…Optimal capital structure under corporate and personal taxation (1980)Optimal capital structure und…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Cost of Capital, Corporat…Relationship between tax avoidance and institutional ownership over business cost of debt (2022)Relationship between tax avoi…Impact of Tax Benefits and Earnings Management on Capital structures Across V4 Countries (2021)Impact of Tax Benefits and Ea…Corporate Governance and Tax Planning Among Non-Financial Quoted Companies in Nigeria (2017)Corporate Governance and Tax …Corporate tax avoidance and firm value: evidence from Brazil (2016)Corporate tax avoidance and f…Corporate Tax Avoidance and Firm Value: Evidence from Brazil (2016)Corporate Tax Avoidance and F…Corporate Social Responsibility and Tax Avoidance: A Literature Review and Directions for Future Research (2016)Corporate Social Responsibili…Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms (2015)Income Shifting Incentives an…Determinants of tax haven utilization: evidence from A ustralian firms (2014)Determinants of tax haven uti…Changes in Corporate Effective Tax Rates Over the Past Twenty-Five Years (2014)Changes in Corporate Effectiv…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Long-Run Corporate Tax Avoidance (2008)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Market Timing and Capital Structure (2002)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Pricing of Options and Corporate Liabilities (1973)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)Earnings management and investor protection: an international comparison (2003)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)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)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)How does financial reporting quality relate to investment efficiency? (2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Auditor size and audit quality (1981)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Mandatory IFRS reporting and changes in enforcement (2013)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)
this work references cited by second hop

References

  • 1958The Cost of Capital, Corporation Finance and the Theory of Investment14,494 cited
  • 2008The cost of capital, corporation finance and the theory of investment8,614 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1980Optimal capital structure under corporate and personal taxation2,906 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2007Theft and taxes☆876 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 1999The Effect of International Institutional Factors on Properties of Accounting Earnings869 cited
  • 2006Tax shelters and corporate debt policy799 cited
  • 2004Corporate Tax Avoidance and High Powered Incentives538 cited
  • 2001The Relation between Financial and Tax Reporting Measures of Income500 cited
  • 2004How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

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396 cited
  • 2001Ten Truths About Tax Shelters325 cited
  • Cited by

    • 2015Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms47 cited
    • 2014Determinants of tax haven utilization: evidence from A ustralian firms40 cited
    • 2014Changes in Corporate Effective Tax Rates Over the Past Twenty-Five Years36 cited
    • 2017Corporate Governance and Tax Planning Among Non-Financial Quoted Companies in Nigeria34 cited
    • 2016Corporate Social Responsibility and Tax Avoidance: A Literature Review and Directions for Future Research32 cited
    • 2016Corporate tax avoidance and firm value: evidence from Brazil31 cited
    • 2022Relationship between tax avoidance and institutional ownership over business cost of debt31 cited
    • 2016Corporate Tax Avoidance and Firm Value: Evidence from Brazil22 cited
    • 2021Impact of Tax Benefits and Earnings Management on Capital structures Across V4 Countries21 cited