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Effects of IFRS adoption on tax avoidance
16 references·2 citing·35 second hop
Effects of IFRS adoption on tax avoidance (2017)Effects of IFRS adoption on tax avoidanceA Review of the IFRS-Adoption Literature (2015)A Review of the IFRS-Adoption…The separation of ownership and control and corporate tax avoidance (2013)The separation of ownership a…Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Intended and Unintended Conse…Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2011)Home Country Tax System Chara…Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…The Effect of Corporate Taxes on Investment and Entrepreneurship (2010)The Effect of Corporate Taxes…A review of tax research (2010)A review of tax researchThe Effect of Corporate Taxes on Investment and Entrepreneurship (2009)The Effect of Corporate Taxes…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…The law and economics of self-dealing (2008)The law and economics of self…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…The Economics of Corporate Tax Selfishness (2004)The Economics of Corporate Ta…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Law and Finance (1998)Law and FinanceAnalysis of factors affecting the adoption of IFRS in an emerging economy (2023)Analysis of factors affecting…CEO narcissism and corporate tax avoidance, (2020)CEO narcissism and corporate …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)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)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Corporate governance, incentives, and tax avoidance (2015)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Legal Determinants of External Finance (1997)The Unofficial Economy and Economic Development (2008)Do Socially Responsible Firms Pay More Taxes? (2015)Do corporate taxes hinder innovation? (2017)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate Ownership Around the World (1999)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)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)Investor protection and corporate governance (2000)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS reporting and changes in enforcement (2013)Incorrect Inferences When Using Residuals as Dependent Variables (2018)ESG practices and the cost of debt: Evidence from EU countries (2019)Errors in Estimating Accruals: Implications for Empirical Research (2002)Empirical tax research in accounting (2001)The incentives for tax planning (2011)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)
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References

  • 1998Law and Finance17,902 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2010A review of tax research3,167 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 2010The Effect of Corporate Taxes on Investment and Entrepreneurship722 cited
  • 2015A Review of the IFRS-Adoption Literature552 cited
  • 2013The separation of ownership and control and corporate tax avoidance509 cited
  • 2004The Economics of Corporate Tax Selfishness505 cited
  • 2012Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research489 cited
  • 2011Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence460 cited

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  • 2009The Effect of Corporate Taxes on Investment and Entrepreneurship354 cited
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    • 2020CEO narcissism and corporate tax avoidance,29 cited
    • 2023Analysis of factors affecting the adoption of IFRS in an emerging economy22 cited