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Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective
16 references·16 citing·25 second hopsampled
Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective (2015)Tax Avoidance and Tunneling: Empirical An…Detecting Earnings Management (2012)Detecting Earnings ManagementCorporate 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 researchThe law and economics of self-dealing (2008)The law and economics of self…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Private Benefits of Control: An International Comparison (2004)Private Benefits of Control: …The ultimate ownership of Western European corporations (2002)The ultimate ownership of Wes…Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)Disentangling the Incentive a…Tunneling (2000)TunnelingThe separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Investor protection and corporate governance (2000)Investor protection and corpo…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Detecting Earnings Management. (1995)Detecting Earnings Management.Management ownership and market valuation (1988)Management ownership and mark…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate governance effects of digital finance: Evidence from corporate tax avoidance in China (2024)Corporate governance effects …Do common institutional owners' activisms deter tax avoidance? Evidence from an emerging economy (2023)Do common institutional owner…The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system (2022)The impact of tax enforcement…Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China (2022)Corporate Tax Avoidance and C…Voluntary disclosure, tax avoidance and family firms (2021)Voluntary disclosure, tax avo…Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective (2021)Do family firms engage in les…A review of tax avoidance in China (2020)A review of tax avoidance in …A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms (2020)A Comparison of Corporate Gov…The Moderating Role of Internal Control in Tax Avoidance: Evidence from a COSO-Based Internal Control Index in China (2019)The Moderating Role of Intern…How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis (2019)How Aggressive Tax Planning F…Do multiple large shareholders affect tax avoidance? Evidence from China (2019)Do multiple large shareholder…Controlling shareholder share pledging and firm cash dividends (2019)Controlling shareholder share…Market Competition, Audit Fee Stickiness, and Audit Quality: Evidence from China (2018)Market Competition, Audit Fee…Determinants of transfer pricing decisions in Indonesia manufacturing companies (2018)Determinants of transfer pric…The Value Implications of Tax Avoidance Across Countries (2017)The Value Implications of Tax…Agressividade Tributária: Um Survey da Literatura (2017)Agressividade Tributária: Um …Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Corporate Ownership Around the World (1999)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)The Problem of Social Cost (1960)Law and Finance (1998)Corporate Governance and Equity Prices (2003)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings Management During Import Relief Investigations (1991)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Politically Connected Firms (2006)Legal Determinants of External Finance (1997)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1988Management ownership and market valuation6,910 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings3,845 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2002The ultimate ownership of Western European corporations3,798 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2010A review of tax research3,167 cited
  • 2004Private Benefits of Control: An International Comparison2,512 cited
  • 2000Tunneling2,216 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?

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2,060 cited

Cited by

  • 2020A review of tax avoidance in China94 cited
  • 2024Corporate governance effects of digital finance: Evidence from corporate tax avoidance in China89 cited
  • 2019How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis87 cited
  • 2019The Moderating Role of Internal Control in Tax Avoidance: Evidence from a COSO-Based Internal Control Index in China77 cited
  • 2017Agressividade Tributária: Um Survey da Literatura74 cited
  • 2022Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China67 cited
  • 2018Market Competition, Audit Fee Stickiness, and Audit Quality: Evidence from China64 cited
  • 2019Controlling shareholder share pledging and firm cash dividends62 cited
  • 2017The Value Implications of Tax Avoidance Across Countries62 cited
  • 2019Do multiple large shareholders affect tax avoidance? Evidence from China50 cited
  • 2021Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective42 cited
  • 2022The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system38 cited
  • 2018Determinants of transfer pricing decisions in Indonesia manufacturing companies38 cited
  • 2021Voluntary disclosure, tax avoidance and family firms32 cited
  • 2020A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms28 cited
  • 2023Do common institutional owners' activisms deter tax avoidance? Evidence from an emerging economy28 cited