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Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts
16 references·16 citing·45 second hopsampled
Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts (2016)Tax Collector or Tax Avoider? An Investig…Getting Ahead in the Communist Party: Explaining the Advancement of Central Committee Members in China (2012)Getting Ahead in the Communis…Detecting Earnings Management (2012)Detecting Earnings ManagementThe Fundamental Institutions of China's Reforms and Development (2011)The Fundamental Institutions …Tunneling through intercorporate loans: The China experience☆ (2010)Tunneling through intercorpor…The effect of banking crisis on bank-dependent borrowers (2010)The effect of banking crisis …A review of tax research (2010)A review of tax researchPropping 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…Tax shelters and corporate debt policy (2006)Tax shelters and corporate de…Political turnover and economic performance: the incentive role of personnel control in China (2004)Political turnover and econom…State Capacity and Local Agent Control in China: CCP Cadre Management from a Township Perspective (2003)State Capacity and Local Agen…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…Detecting Earnings Management. (1995)Detecting Earnings Management.Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Tax avoidance and earnings management: a neural network approach for the largest European economies (2023)Tax avoidance and earnings ma…Does administrative monopoly regulation affect corporate financialization? From the perspective of vertical industrial chain competition in China (2023)Does administrative monopoly …Digital technology and carbon emissions: Evidence from China (2023)Digital technology and carbon…Board Chairs’ Early-Life Experience and Tax Avoidance (2023)Board Chairs’ Early-Life Expe…The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance (2022)The real effect of mandatory …Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China (2022)Corporate Tax Avoidance and C…The effect of geographic proximity on corporate tax avoidance: Evidence from China (2021)The effect of geographic prox…Industry and geographic peer effects on corporate tax avoidance: Evidence from China (2021)Industry and geographic peer …Environmental regulation and corporate tax avoidance: A quasi-natural experiment based on the eleventh Five-Year Plan in China (2021)Environmental regulation and …The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan (2020)The impact of ownership struc…How do corporate political connections influence financial reporting? A synthesis of the literature (2020)How do corporate political co…Cyber-Security Incidents and Audit Quality (2020)Cyber-Security Incidents and …Business and institutional determinants of Effective Tax Rate in emerging economies (2020)Business and institutional de…A review of tax avoidance in China (2020)A review of tax avoidance in …Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters (2019)Audit Firm Assessments of Cyb…The Value Implications of Tax Avoidance Across Countries (2017)The Value Implications of Tax…Outside directors and CEO turnover (1988)Econometric Analysis of Cross Section and Panel Data (2001)Regional decentralization and fiscal incentives: Federalism, Chinese style (2005)The Political Economy of the Rent-Seeking Society (2008)How do environmental regulation and environmental decentralization affect green total factor energy efficiency: Evidence from China (2020)Optimal capital structure under corporate and personal taxation (1980)On the Existence of an Optimal Capital Structure: Theory and Evidence (1984)Empirical tax research in accounting (2001)The incentives for tax planning (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Earnings Management During Import Relief Investigations (1991)The economic implications of corporate financial reporting (2005)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Corporate Governance in China: A Survey (2020)Common risk factors in the returns on stocks and bonds (1993)Law and Finance (1998)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Corporate governance in China: A modern perspective (2014)The Nature of the Firm (1937)An Evolutionary Theory of Economic Change. (1983)Institutions, Institutional Change and Economic Performance (1991)The Effects of Privatization and Ownership in Transition Economies (2009)Does flattening government improve economic performance? Evidence from China (2016)Watering Down Environmental Regulation in China* (2020)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)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)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)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)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)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)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2004Political turnover and economic performance: the incentive role of personnel control in China3,691 cited
  • 2010A review of tax research3,167 cited
  • 2007Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆2,736 cited
  • 2011The Fundamental Institutions of China's Reforms and Development2,638 cited
  • 2010Tunneling through intercorporate loans: The China experience☆1,600 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 2008Propping through related party transactions880 cited
  • 2007Theft and taxes☆876 cited
  • 2003State Capacity and Local Agent Control in China: CCP Cadre Management from a Township Perspective853 cited
  • 2012Getting Ahead in the Communist Party: Explaining the Advancement of Central Committee Members in China840 cited
  • 2006Tax shelters and corporate debt policy799 cited
  • 2007Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective

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740 cited
  • 2010The effect of banking crisis on bank-dependent borrowers652 cited
  • Cited by

    • 2020The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan144 cited
    • 2021Environmental regulation and corporate tax avoidance: A quasi-natural experiment based on the eleventh Five-Year Plan in China99 cited
    • 2020A review of tax avoidance in China94 cited
    • 2020How do corporate political connections influence financial reporting? A synthesis of the literature92 cited
    • 2023Digital technology and carbon emissions: Evidence from China83 cited
    • 2020Cyber-Security Incidents and Audit Quality81 cited
    • 2020Business and institutional determinants of Effective Tax Rate in emerging economies80 cited
    • 2022The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance72 cited
    • 2021Industry and geographic peer effects on corporate tax avoidance: Evidence from China69 cited
    • 2022Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China67 cited
    • 2017The Value Implications of Tax Avoidance Across Countries62 cited
    • 2021The effect of geographic proximity on corporate tax avoidance: Evidence from China59 cited
    • 2023Tax avoidance and earnings management: a neural network approach for the largest European economies58 cited
    • 2023Board Chairs’ Early-Life Experience and Tax Avoidance53 cited
    • 2019Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters53 cited
    • 2023Does administrative monopoly regulation affect corporate financialization? From the perspective of vertical industrial chain competition in China51 cited