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Lost in Translation: Detecting Tax Shelter Activity in Financial Statements
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Lost in Translation: Detecting Tax Shelter Activity in Financial Statements (2004)Lost in Translation: Detecting Tax Shelte…Tax shelters and corporate debt policy (2006)Tax shelters and corporate de…What Can We Infer about a Firm's Taxable Income from Its Financial Statements? (2003)What Can We Infer about a Fir…The American Heritage Dictionary of the English Language (1970)The American Heritage Diction…CSR and tax avoidance: A review of empirical research (2021)CSR and tax avoidance: A revi…Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations (2020)Are declining effective tax r…Strategic Subsidiary Disclosure (2018)Strategic Subsidiary Disclosu…Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework (2013)Tax Avoidance vs. Tax Aggress…The Information Content of Tax Expense for Firms Reporting Losses (2012)The Information Content of Ta…The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors (2012)The Effect of Political Sensi…Domestic Income Shifting by Chinese Listed Firms (2012)Domestic Income Shifting by C…Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors (2011)Empirical Evidence on the Imp…The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors (2010)The Effect of Political Sensi…The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force (2009)The Impact of Academic Accoun…Evidence of differing market responses to beating analysts’ targets through tax expense decreases (2008)Evidence of differing market …The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings (2006)The Persistence, Forecasting,…Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income (2005)Evidence on the Possible Info…Book-Tax Conformity for Corporate Income: An Introduction to the Issues (2005)Book-Tax Conformity for Corpo…Bank-Tax Conformity for Corporate Income: An Introduction to the Issues (2005)Bank-Tax Conformity for Corpo…Corporate Tax Avoidance and the Properties of Corporate Earnings (2004)Corporate Tax Avoidance and t…The Theory of Economic Regulation (1971)Earnings Management During Import Relief Investigations (1991)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)The Benefits of a Relational Approach to Corporate Political Activity: Evidence from Political Contributions to Tax Policymakers (2014)The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union (2019)Economic policy uncertainty and corporate tax avoidance: Evidence from China (2021)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Using daily stock returns (1985)CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES (2012)The association between book-tax conformity and earnings management (2014)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Agressividade Tributária: Um Survey da Literatura (2017)Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale (2018)Tax avoidance and earnings management: a neural network approach for the largest European economies (2023)Fiscal Paradise: Foreign Tax Havens and American Business (1994)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Big 4 Office Size and Audit Quality (2009)Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance (2021)The SEC Filing Review Process: A Survey and Future Research Opportunities* (2021)Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts* (2022)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Tax Expense Momentum (2011)Book-Tax Differences and Future Earnings Changes (2015)Accounting earnings and cash flows as measures of firm performance (1994)Why Firms Voluntarily Disclose Bad News (1994)Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Corporate tax evasion with agency costs (2004)The Degradation of Reported Corporate Profits (2005)Research in accounting for income taxes (2011)Optimal capital structure under corporate and personal taxation (1980)Do Firms Rebalance Their Capital Structures? (2005)The demand for tax haven operations (2005)Capital Structure Decisions: Which Factors Are Reliably Important? (2007)Do corporate governance characteristics influence tax management? (2010)Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014)The Information Content of Annual Earnings Announcements (1968)Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems (2014)Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis (2014)Tax aggressiveness in private family firms: An agency perspective (2014)Perceived organizational support. (1986)Validation of the five-factor model of personality across instruments and observers. (1987)Political conservatism as motivated social cognition. (2003)Economic policy uncertainty, tax quotas and corporate tax burden: Evidence from China (2019)Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry* (2020)
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References

  • 1970The American Heritage Dictionary of the English Language2,466 cited
  • 2006Tax shelters and corporate debt policy799 cited
  • 2003What Can We Infer about a Firm's Taxable Income from Its Financial Statements?321 cited

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  • 2010The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors126 cited
  • 2005Book-Tax Conformity for Corporate Income: An Introduction to the Issues124 cited
  • 2006The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings121 cited
  • 2004Corporate Tax Avoidance and the Properties of Corporate Earnings120 cited
  • 2011Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors116 cited
  • 2020Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations112 cited
  • 2012Domestic Income Shifting by Chinese Listed Firms

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107 cited
  • 2009The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force105 cited
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