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The impact of dividend imputation on corporate tax avoidance: The case of shareholder value
16 references·16 citing·34 second hopsampled
The impact of dividend imputation on corporate tax avoidance: The case of shareholder value (2017)The impact of dividend imputation on corp…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Boards: Does one size fit all☆ (2007)Boards: Does one size fit all☆Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…A Theory of Friendly Boards (2007)A Theory of Friendly BoardsDividend policy and the earned/contributed capital mix: a test of the life-cycle theory☆ (2006)Dividend policy and the earne…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Outside directors, board independence, and shareholder wealth (1990)Outside directors, board inde…The Capital Structure Puzzle (1984)The Capital Structure PuzzleSeparation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy (1979)Imperfect Information, Divide…Dividend Policy, Growth, and the Valuation of Shares (1961)Dividend Policy, Growth, and …DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)DISTRIBUTION OF INCOMES OF CO…The role of corporate governance on corporate tax avoidance: a developing country perspective (2024)The role of corporate governa…Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies (2024)Exploring impact of profitabi…Pandemic and tax avoidance: Cross-country evidence (2023)Pandemic and tax avoidance: C…Corporate governance and tax avoidance: evidence from an emerging market (2023)Corporate governance and tax …The role of corporate board and auditors in tax planning: evidence from Italy (2022)The role of corporate board a…Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman (2022)Nationality Diversity in Corp…Impact of internal governance mechanisms on tax aggressiveness: evidence from French firms listed on the CAC 40 (2022)Impact of internal governance…Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan (2022)Family firms, tax avoidance, …Tax avoidance and firm risk: evidence from China (2021)Tax avoidance and firm risk: …Ownership structure and political spending disclosure (2021)Ownership structure and polit…Do Overlapped Audit Committee Directors Affect Tax Avoidance? (2021)Do Overlapped Audit Committee…Determinants of tax avoidance – evidence on profit tax-paying companies in Romania (2021)Determinants of tax avoidance…Analyst Dividend Forecasts and Their Usefulness to Investors (2021)Analyst Dividend Forecasts an…Dividend Taxes, Employment, and Firm Productivity (2020)Dividend Taxes, Employment, a…Determinants of dividend payout and dividend propensity in an emerging market, Iran: an application of the LASSO (2019)Determinants of dividend payo…Corporate Tax Avoidance and the Real Effects of Taxation: A Review (2019)Corporate Tax Avoidance and t…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Theory of Capital Structure (1991)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The theory and practice of corporate finance: evidence from the field (2001)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)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)Outside directors and CEO turnover (1988)Higher market valuation of companies with a small board of directors (1996)Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)Women in the boardroom and their impact on governance and performance☆ (2009)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Endogeneity and the dynamics of internal corporate governance (2012)The Behavior of Stock-Market Prices (1965)The Pricing of Options and Corporate Liabilities (1973)Determinants of corporate borrowing (1977)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1983Separation of Ownership and Control19,446 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1984The Capital Structure Puzzle7,520 cited
  • 1961Dividend Policy, Growth, and the Valuation of Shares6,554 cited
  • 1956DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES3,426 cited
  • 2010A review of tax research3,167 cited
  • 2007Boards: Does one size fit all☆3,088 cited
  • 1979Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy2,809 cited
  • 2007A Theory of Friendly Boards2,413 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 1990Outside directors, board independence, and shareholder wealth1,930 cited
  • 2006Dividend policy and the earned/contributed capital mix: a test of the life-cycle theory☆1,805 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting

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1,533 cited

Cited by

  • 2021Determinants of tax avoidance – evidence on profit tax-paying companies in Romania61 cited
  • 2021Tax avoidance and firm risk: evidence from China56 cited
  • 2023Corporate governance and tax avoidance: evidence from an emerging market52 cited
  • 2022The role of corporate board and auditors in tax planning: evidence from Italy43 cited
  • 2019Corporate Tax Avoidance and the Real Effects of Taxation: A Review42 cited
  • 2020Dividend Taxes, Employment, and Firm Productivity34 cited
  • 2021Do Overlapped Audit Committee Directors Affect Tax Avoidance?34 cited
  • 2022Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan32 cited
  • 2021Ownership structure and political spending disclosure26 cited
  • 2022Impact of internal governance mechanisms on tax aggressiveness: evidence from French firms listed on the CAC 4022 cited
  • 2019Determinants of dividend payout and dividend propensity in an emerging market, Iran: an application of the LASSO21 cited
  • 2024Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies21 cited
  • 2021Analyst Dividend Forecasts and Their Usefulness to Investors20 cited
  • 2022Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman19 cited
  • 2023Pandemic and tax avoidance: Cross-country evidence18 cited
  • 2024The role of corporate governance on corporate tax avoidance: a developing country perspective15 cited