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Debt Maturity and Tax Avoidance
16 references·15 citing·41 second hopsampled
Debt Maturity and Tax Avoidance (2015)Debt Maturity and Tax AvoidanceCorporate 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 researchWhy Do U.S. Firms Hold So Much More Cash than They Used To? (2009)Why Do U.S. Firms Hold So Muc…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…The Cash Flow Sensitivity of Cash (2004)The Cash Flow Sensitivity of …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Testing the pecking order theory of capital structure (2002)Testing the pecking order the…Firms, Contracts, and Financial Structure (1995)Firms, Contracts, and Financi…The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt (1991)Monitoring and Reputation: Th…The Determinants of Capital Structure Choice (1988)The Determinants of Capital S…Corporate Finance and Corporate Governance (1988)Corporate Finance and Corpora…Determinants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…ESG disagreement and corporate debt maturity: evidence from China (2025)ESG disagreement and corporat…Tax avoidance and debt maturity in SMEs (2024)Tax avoidance and debt maturi…Does foreign competition affect corporate debt maturity structure? Evidence from import penetration (2023)Does foreign competition affe…COVID-19 and corporate tax avoidance: International evidence (2023)COVID-19 and corporate tax av…The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China (2022)The Impact of Mandatory Delev…Determinants and consequences of debt maturity structure: A systematic review of the international literature (2022)Determinants and consequences…Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts* (2022)Defining and Managing Corpora…Financial constraints and tax planning activity: empirical evidence from Ghanaian banking sector (2021)Financial constraints and tax…Does corporate tax avoidance promote managerial empire building? (2021)Does corporate tax avoidance …Financial statement comparability and corporate tax avoidance: evidence from China (2019)Financial statement comparabi…Corporate Tax Avoidance Incentives of Banks in Ghana (2019)Corporate Tax Avoidance Incen…Corporate Tax Avoidance and the Real Effects of Taxation: A Review (2019)Corporate Tax Avoidance and t…The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy (2018)The Corrosive Effect of Offsh…Is Tax Return Information Useful to Equity Investors? (2018)Is Tax Return Information Use…Corporate tax aggressiveness and the maturity structure of debt (2016)Corporate tax aggressiveness …The Problem of Social Cost (1960)Corporate financing and investment decisions when firms have information that investors do not have (1984)A Survey of Corporate Governance (1997)Law and Finance (1998)Investor protection and corporate governance (2000)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Significance tests and goodness of fit in the analysis of covariance structures. (1980)Optimal contracts and competitive markets with costly state verification (1979)Reputation and imperfect information (1982)Financial Intermediation and Delegated Monitoring (1984)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Financial Intermediation, Loanable Funds, and The Real Sector (1997)Relationship Banking: What Do We Know? (2000)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)Separation of Ownership and Control (1983)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The General Theory of Employment, Interest and Money. (1936)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The theory and practice of corporate finance: evidence from the field (2001)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)Corporate social responsibility and access to finance (2013)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)The Effects of Executives on Corporate Tax Avoidance (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1988The Determinants of Capital Structure Choice6,108 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1995Firms, Contracts, and Financial Structure4,671 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 2004The Cash Flow Sensitivity of Cash3,523 cited
  • 1991Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt3,294 cited
  • 2010A review of tax research3,167 cited
  • 2009Why Do U.S. Firms Hold So Much More Cash than They Used To?2,896 cited
  • 2002Testing the pecking order theory of capital structure2,642 cited
  • 1988Corporate Finance and Corporate Governance2,253 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • Cited by

    • 2022Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*65 cited
    • 2016Corporate tax aggressiveness and the maturity structure of debt57 cited
    • 2023COVID-19 and corporate tax avoidance: International evidence57 cited
    • 2022Determinants and consequences of debt maturity structure: A systematic review of the international literature45 cited
    • 2019Corporate Tax Avoidance and the Real Effects of Taxation: A Review42 cited
    • 2021Does corporate tax avoidance promote managerial empire building?36 cited
    • 2019Corporate Tax Avoidance Incentives of Banks in Ghana34 cited
    • 2019Financial statement comparability and corporate tax avoidance: evidence from China31 cited
    • 2023Does foreign competition affect corporate debt maturity structure? Evidence from import penetration23 cited
    • 2021Financial constraints and tax planning activity: empirical evidence from Ghanaian banking sector22 cited
    • 2025ESG disagreement and corporate debt maturity: evidence from China21 cited
    • 2022The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China20 cited
    • 2018Is Tax Return Information Useful to Equity Investors?19 cited
    • 2018The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy17 cited
    • 2024Tax avoidance and debt maturity in SMEs16 cited