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The Value Implications of Tax Avoidance Across Countries
16 references·8 citing·34 second hopsampled
The Value Implications of Tax Avoidance Across Countries (2017)The Value Implications of Tax Avoidance A…The Effect of Corporate Tax Avoidance on the Cost of Equity (2013)The Effect of Corporate Tax A…Personally tax aggressive executives and corporate tax sheltering (2013)Personally tax aggressive exe…Addressing Base Erosion and Profit Shifting (2013)Addressing Base Erosion and P…Tax planning, corporate governance and equity value (2012)Tax planning, corporate gover…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…What Matters in Corporate Governance? (2008)What Matters in Corporate Gov…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …The law and economics of self-dealing (2008)The law and economics of self…Theft and taxes☆ (2007)Theft and taxes☆Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)Disentangling the Incentive a…Taxes and Business Strategy: A Planning Approach (1991)Taxes and Business Strategy: …Does ESG Disclosure Matter for the Tax Avoidance–Firm Value Relationship? Evidence from an Emerging Market (2025)Does ESG Disclosure Matter fo…Economic policy uncertainty and tax avoidance: International evidence (2024)Economic policy uncertainty a…The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context (2023)The interactive impact of tax…Tax avoidance and cost of debt: does integrated report assurance matter? (2023)Tax avoidance and cost of deb…Geopolitical risk and corporate tax behavior: international evidence (2023)Geopolitical risk and corpora…Chief financial officer co-option and tax avoidance in European listed firms (2021)Chief financial officer co-op…URGENSI TRANSPARANSI INFORMA SI DALAM PERLAWANAN PAJAK (2020)URGENSI TRANSPARANSI INFORMA …Exploring the Impact of Firm‐level Legality on Tax Avoidance (2020)Exploring the Impact of Firm‐…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Long-Run Corporate Tax Avoidance (2008)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)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Earnings management and investor protection: an international comparison (2003)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)Detecting Earnings Management. (1995)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Errors in Estimating Accruals: Implications for Empirical Research (2002)Law and Finance (1998)The ultimate ownership of Western European corporations (2002)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)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)Risk, Return, and Equilibrium: Empirical Tests (1973)On Persistence in Mutual Fund Performance (1997)How does financial reporting quality relate to investment efficiency? (2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Does governance travel around the world? Evidence from institutional investors (2010)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)
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References

  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings3,845 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2008What Matters in Corporate Governance?2,903 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 1991Taxes and Business Strategy: A Planning Approach920 cited
  • 2007Theft and taxes☆876 cited
  • 2013The Effect of Corporate Tax Avoidance on the Cost of Equity425 cited
  • 2013Addressing Base Erosion and Profit Shifting290 cited
  • 2012Tax planning, corporate governance and equity value248 cited
  • 2013Personally tax aggressive executives and corporate tax sheltering

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229 cited

Cited by

  • 2021Chief financial officer co-option and tax avoidance in European listed firms37 cited
  • 2023The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context33 cited
  • 2024Economic policy uncertainty and tax avoidance: International evidence28 cited
  • 2023Tax avoidance and cost of debt: does integrated report assurance matter?25 cited
  • 2023Geopolitical risk and corporate tax behavior: international evidence23 cited
  • 2025Does ESG Disclosure Matter for the Tax Avoidance–Firm Value Relationship? Evidence from an Emerging Market21 cited
  • 2020URGENSI TRANSPARANSI INFORMA SI DALAM PERLAWANAN PAJAK20 cited
  • 2020Exploring the Impact of Firm‐level Legality on Tax Avoidance18 cited