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Does Tax Aggressiveness Reduce Financial Reporting Transparency? · Study

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PreprintDoes Tax Aggressiveness Reduce Financial Reporting Transparency?

Jennifer L. Blouin2011

OA

Preprintgreen2011

Does Tax Aggressiveness Reduce Financial Reporting Transparency?

Jennifer L. Blouin · Wayne R. Guay

143 citations·0/0 files stored·SSRN Electronic Journal

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Corporate Taxation and Avoidance Corporate Finance and Governance Auditing, Earnings Management, Governance

Abstract

No abstract was published for this record.

Citations in this library

Stored only when both papers are in the corpus — 143 citations exist upstream.

References

1997Industry costs of equity 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1991Inferring Trade Direction from Intraday Data 2005The market pricing of accruals quality 2008What Matters in Corporate Governance?2005Corporate tax avoidance and high-powered incentives 2008Long-Run Corporate Tax Avoidance 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting

Cited by

2015Transparency, Information Shocks, and Tax Avoidance 2016Analyst coverage and corporate tax aggressiveness 2015Is Tax Avoidance Associated with Economically Significant Rent Extraction among U.S. Firms?2017Tax avoidance andex antecost of capital 2018Corporate Tax Aggressiveness and Insider Trading 2019Stock liquidity and corporate tax avoidance 2018Tax Avoidance, Managerial Ability, and Investment Efficiency 2016Governance and Taxes: Evidence from Regression Discontinuity (Retracted)

Details

Year2011

Typepreprint

Published2011-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations143

Files0 public / 0

ShelfCorporate Taxation and Avoidance

Identifiers

doi10.2139/ssrn.1792783

openalex_workW2186290652

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