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Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework
16 references·16 citing·31 second hopsampled
Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework (2013)Tax Avoidance vs. Tax Aggressiveness: A U…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Performance matched discretionary accrual measures (2005)Performance matched discretio…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Industry costs of equity (1997)Industry costs of equityDetecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Book-tax conformity and earnings management: A research agenda (2024)Book-tax conformity and earni…The morality and tax avoidance: A sentiment and position taking analysis (2023)The morality and tax avoidanc…Tax avoidance and earnings management: a neural network approach for the largest European economies (2023)Tax avoidance and earnings ma…The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia (2022)The impact of internal and ex…Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? (2022)Political connections, invest…Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market? (2022)Managerial abilities, financi…Is corporate tax avoidance related to employee treatment? (2022)Is corporate tax avoidance re…Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness (2022)Corporate social responsibili…The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance (2021)The Effect of Employee Benefi…Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019) (2021)Pengaruh Transfer Pricing, Ko…The effect of sustainability performance and CSR on corporate tax avoidance with board gender diversity as mediating variable (2020)The effect of sustainability …Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? (2020)Does capital intensity, inven…Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale (2018)Aggressive Tax Avoidance by M…Agressividade Tributária: Um Survey da Literatura (2017)Agressividade Tributária: Um …Kualitas Corporate Social Responsibility dan Penghindaran Pajak dengan Kinerja Laba Sebagai Moderator (2016)Kualitas Corporate Social Res…Determinants and Consequences of Corporate Tax Avoidance (2013)Determinants and Consequences…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1997Industry costs of equity5,793 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2010A review of tax research3,167 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2001

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Performance Matched Discretionary Accrual Measures
1,420 cited

Cited by

  • 2018Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale86 cited
  • 2017Agressividade Tributária: Um Survey da Literatura74 cited
  • 2023Tax avoidance and earnings management: a neural network approach for the largest European economies58 cited
  • 2022Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role?46 cited
  • 2022The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia43 cited
  • 2020Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness?41 cited
  • 2013Determinants and Consequences of Corporate Tax Avoidance37 cited
  • 2022Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness23 cited
  • 2020The effect of sustainability performance and CSR on corporate tax avoidance with board gender diversity as mediating variable22 cited
  • 2021The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance22 cited
  • 2016Kualitas Corporate Social Responsibility dan Penghindaran Pajak dengan Kinerja Laba Sebagai Moderator18 cited
  • 2022Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market?17 cited
  • 2022Is corporate tax avoidance related to employee treatment?16 cited
  • 2021Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019)15 cited
  • 2023The morality and tax avoidance: A sentiment and position taking analysis15 cited
  • 2024Book-tax conformity and earnings management: A research agenda13 cited