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Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms
16 references·3 citing·40 second hop
Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms (2015)Income Shifting Incentives and Tax Haven …Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Is Corporate Social Responsib…The incentives for tax planning (2011)The incentives for tax planni…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…A review of tax research (2010)A review of tax researchAn Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Theft and taxes☆ (2007)Theft and taxes☆Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Auditor choice and the cost of debt capital for newly public firms (2004)Auditor choice and the cost o…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…The relation between earnings and cash flows (1998)The relation between earnings…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Taxes, Tariffs and Transfer P…Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue: a systematic literature review (2023)Transfer pricing practices in…Asset Redeployability and Corporate Tax Avoidance (2021)Asset Redeployability and Cor…Pengaruh agresivitas pajak terhadap nilai perusahaan: Efek moderasi transparansi dan kepemilikan institusional (2020)Pengaruh agresivitas pajak te…Auditor size and audit quality (1981)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Performance matched discretionary accrual measures (2005)A Framework for Understanding and Researching Audit Quality (2011)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Corporate Environmental Responsibility and the Cost of Capital: International Evidence (2016)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Corporate governance, incentives, and tax avoidance (2015)Accounting earnings and cash flows as measures of firm performance (1994)Capital markets research in accounting (2001)Performance Matched Discretionary Accrual Measures (2001)Accrual reliability, earnings persistence and stock prices (2005)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Errors in Estimating Accruals: Implications for Empirical Research (2002)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Do countries compete over corporate tax rates? (2007)Empirical tax research in accounting (2001)
this work references cited by second hop

References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 2010A review of tax research3,167 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 2004Auditor choice and the cost of debt capital for newly public firms997 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities927 cited
  • 2007Theft and taxes☆876 cited
  • 2011The incentives for tax planning861 cited

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  • 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
  • Cited by

    • 2021Asset Redeployability and Corporate Tax Avoidance40 cited
    • 2023Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue: a systematic literature review23 cited
    • 2020Pengaruh agresivitas pajak terhadap nilai perusahaan: Efek moderasi transparansi dan kepemilikan institusional21 cited