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Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies

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References

2000Tunneling2,216 cited
2005Ownership structure, corporate governance, and fraud: Evidence from China1,071 cited
2005Institutions, ownership, and finance: the determinants of profit reinvestment among Chinese firms1,023 cited
1996Debt and the marginal tax rate893 cited
2007Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective740 cited
2005Corporate performance and CEO compensation in China650 cited
1996Proxies for the corporate marginal tax rate640 cited
n.d.Debt and the marginal tax rate607 cited
2000Financial Packaging of IPO Firms in China584 cited
2008Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism513 cited
2007Private vs State Ownership and Earnings Management: evidence from Chinese listed companies482 cited
2010Tunneling or propping: Evidence from connected transactions in China474 cited
2003Who gets credit? The behavior of bureaucrats and state banks in allocating credit to Chinese state-owned enterprises450 cited
2007Expropriation through loan guarantees to related parties: Evidence from China402 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

1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes278 cited

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