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Do Investors Use Prior Tax Avoidance when Pricing Tax Loss Carryforwards?
16 references·0 citing·46 second hop
Do Investors Use Prior Tax Avoidance when Pricing Tax Loss Carryforwards? (2016)Do Investors Use Prior Tax Avoidance when…Is Tax Avoidance Related to Firm Risk? (2016)Is Tax Avoidance Related to F…Company reputation and the cost of equity capital (2014)Company reputation and the co…Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence (2011)Tax Avoidance, Large Positive…Have the tax benefits of debt been overestimated? (2010)Have the tax benefits of debt…Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Correcting for Cross-Sectiona…A review of tax research (2010)A review of tax researchWhat 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…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Taxes, Leverage, and the Cost of Equity Capital (2006)Taxes, Leverage, and the Cost…Valuing Loss Firms (2005)Valuing Loss FirmsThe Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income (2005)Evidence for the Possible Inf…Inferring the Cost of Capital Using the Ohlson–Juettner Model (2003)Inferring the Cost of Capital…Proxies for the corporate marginal tax rate (1996)Proxies for the corporate mar…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Assessing Alternative Proxies for the Expected Risk Premium (2005)Political connections and the cost of equity capital (2012)Business sustainability performance and cost of equity capital (2015)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)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Control Rights and Capital Structure: An Empirical Investigation (2009)Is doing good good for you? how corporate charitable contributions enhance revenue growth (2009)Financial Constraints and Cash Tax Savings (2015)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Governance and Equity Prices (2003)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)On Persistence in Mutual Fund Performance (1997)Econometric Analysis of Cross Section and Panel Data (2001)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Robust Inference With Multiway Clustering (2011)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Earnings Management During Import Relief Investigations (1991)Earnings Management: New Evidence Based on Deferred Tax Expense (2003)The incentives for tax planning (2011)Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014)PORTFOLIO SELECTION* (1952)Detecting Earnings Management. (1995)Detecting Earnings Management (2012)The taxman cometh: Does tax uncertainty affect corporate cash holdings? (2017)Perspectives on Corporate Tax Planning: Observations from the Past Decade (2018)When Does Tax Avoidance Result in Tax Uncertainty? (2018)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)Specification Tests in Econometrics (1978)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Policy Uncertainty and Corporate Investment (2015)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2010A review of tax research3,167 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
  • 2003Inferring the Cost of Capital Using the Ohlson–Juettner Model766 cited
  • 1996Proxies for the corporate marginal tax rate640 cited
  • 2016Is Tax Avoidance Related to Firm Risk?449 cited
  • 2006Taxes, Leverage, and the Cost of Equity Capital351 cited
  • 2010Have the tax benefits of debt been overestimated?281 cited
  • 2005Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income274 cited
  • 2011Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence256 cited
  • 2005Valuing Loss Firms237 cited

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  • 2014Company reputation and the cost of equity capital228 cited
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