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Tax Avoidance and Ex Ante Cost of Capital
16 references·0 citing·45 second hopsampled
Tax Avoidance and Ex Ante Cost of Capital (2015)Tax Avoidance and Ex Ante Cost of CapitalIncentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…Estimating dynamic panel models in corporate finance (2012)Estimating dynamic panel mode…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…Cash flows and leverage adjustments (2011)Cash flows and leverage adjus…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…Partial adjustment toward target capital structures (2005)Partial adjustment toward tar…Do Firms Rebalance Their Capital Structures? (2005)Do Firms Rebalance Their Capi…PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital (2004)PE Ratios, PEG Ratios, and Es…Corporate Tax Avoidance and High Powered Incentives (2004)Corporate Tax Avoidance and H…Toward an Implied Cost of Capital (2001)Toward an Implied Cost of Cap…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Governance and Equity Prices (2003)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)Accounting earnings and cash flows as measures of firm performance (1994)Detecting Earnings Management. (1995)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Accounting Quality and Firm-Level Capital Investment (2006)Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Entropy-balanced accruals (2020)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Does the Source of Capital Affect Capital Structure? (2005)Financing patterns around the world: Are small firms different?☆ (2008)Macroeconomic Effects of Financial Shocks (2012)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Political connections and the cost of equity capital (2012)The relevance of environmental disclosures: Are such disclosures incrementally informative? (2013)Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)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)Disclosure, Liquidity, and the Cost of Capital (1991)Legal Determinants of External Finance (1997)How does financial reporting quality relate to investment efficiency? (2009)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)Econometric Analysis of Cross Section and Panel Data (2001)Capital Structure Decisions: Which Factors Are Reliably Important? (2007)Back to the Beginning: Persistence and the Cross‐Section of Corporate Capital Structure (2008)Capital markets research in accounting (2001)Differences of Opinion and the Cross Section of Stock Returns (2002)Environmental Externalities and Cost of Capital (2014)
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References

  • 2010A review of tax research3,167 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2005Partial adjustment toward target capital structures2,038 cited
  • 2001Toward an Implied Cost of Capital2,004 cited
  • 2004PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital1,749 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2005Do Firms Rebalance Their Capital Structures?1,495 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
  • 2012Estimating dynamic panel models in corporate finance841 cited
  • 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
  • 2011Cash flows and leverage adjustments

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607 cited
  • 2004Corporate Tax Avoidance and High Powered Incentives538 cited
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