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Privatization, tunneling, and tax avoidance in Chinese SOEs
16 references·8 citing·37 second hop
Privatization, tunneling, and tax avoidance in Chinese SOEs (2016)Privatization, tunneling, and tax avoidan…Detecting Earnings Management (2012)Detecting Earnings ManagementCorporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Tunneling through intercorporate loans: The China experience☆ (2010)Tunneling through intercorpor…Rent-seeking incentives, corporate political connections, and the control structure of private firms: Chinese evidence (2010)Rent-seeking incentives, corp…Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Propping through related party transactions (2008)Propping through related part…Theft and taxes☆ (2007)Theft and taxes☆Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)Politically connected CEOs, c…Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective (2007)Corporate governance and earn…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia (2006)Public policy, political conn…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Corporate performance and CEO compensation in China (2005)Corporate performance and CEO…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Detecting Earnings Management. (1995)Detecting Earnings Management.The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform (2023)The impact of fiscal squeeze …Ownership concentration, foreign ownership and tunneling in Indonesia (2021)Ownership concentration, fore…CFO gender and tax aggressiveness: Evidence from China (2021)CFO gender and tax aggressive…The Effect of Tunneling Incentive to Transfer Pricing Decision with Tax Minimization As a Moderating Variable (2020)The Effect of Tunneling Incen…The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance (2019)The Effect of CSR, Tunneling …Financial statement comparability and corporate tax avoidance: evidence from China (2019)Financial statement comparabi…The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables (2018)The Effect of Transfer Pricin…Pengaruh Perencaan Pajak, Tunnneling Incentive dan Aset Tidak Berwujud Terhadap Perilaku Transfer Pricing pada Perusahaan Manufaktur yang Memiliki Hubungan Istimewa yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016 (2018)Pengaruh Perencaan Pajak, Tun…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)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Corporate governance, incentives, and tax avoidance (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Corporate governance in China: A modern perspective (2014)Corporate Governance in China: A Survey (2020)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)Toward a More General Theory of Regulation (1976)Large Shareholders and Corporate Control (1986)Higher market valuation of companies with a small board of directors (1996)Political connections, financing and firm performance: Evidence from Chinese private firms (2007)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)Management ownership and market valuation (1988)A review of tax research (2010)Errors in Estimating Accruals: Implications for Empirical Research (2002)Long-Run Corporate Tax Avoidance (2008)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Performance matched discretionary accrual measures (2005)
this work references cited by second hop

References

  • 1995Detecting Earnings Management.6,532 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2007Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆2,736 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2010Tunneling through intercorporate loans: The China experience☆1,600 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2008Propping through related party transactions880 cited
  • 2007Theft and taxes☆876 cited
  • 2007Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective740 cited
  • 2005Corporate performance and CEO compensation in China650 cited
  • 2006Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia596 cited

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

  • 2010Rent-seeking incentives, corporate political connections, and the control structure of private firms: Chinese evidence559 cited
  • Cited by

    • 2019The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance41 cited
    • 2018The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables37 cited
    • 2019Financial statement comparability and corporate tax avoidance: evidence from China31 cited
    • 2021CFO gender and tax aggressiveness: Evidence from China26 cited
    • 2023The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform25 cited
    • 2018Pengaruh Perencaan Pajak, Tunnneling Incentive dan Aset Tidak Berwujud Terhadap Perilaku Transfer Pricing pada Perusahaan Manufaktur yang Memiliki Hubungan Istimewa yang Terdaftar di Bursa Efek Indonesia Periode 2014-201622 cited
    • 2021Ownership concentration, foreign ownership and tunneling in Indonesia19 cited
    • 2020The Effect of Tunneling Incentive to Transfer Pricing Decision with Tax Minimization As a Moderating Variable14 cited