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The Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers' Inferences
16 references·3 citing·34 second hop
The Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers' Inferences (2018)The Potential of Tax Surprises to Affect …Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…Do IRS Audits Deter Corporate Tax Avoidance? (2012)Do IRS Audits Deter Corporate…Detecting Earnings Management (2012)Detecting Earnings ManagementThe incentives for tax planning (2011)The incentives for tax planni…A review of tax research (2010)A review of tax researchWhat does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Theft and taxes☆ (2007)Theft and taxes☆The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management (2007)The Use of Unsigned Earnings …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…Why do some firms give stock options to all employees?: An empirical examination of alternative theories (2004)Why do some firms give stock …Stock option plans for non-executive employees (2001)Stock option plans for non-ex…Psychological Factors and Stock Option Exercise (1999)Psychological Factors and Sto…Detecting Earnings Management. (1995)Detecting Earnings Management.Do Taxes Affect Corporate Financing Decisions? (1990)Do Taxes Affect Corporate Fin…Corporate social responsibility and tax avoidance: the effect of shareholding structure—evidence from the UK (2023)Corporate social responsibili…Tax avoidance as earning game player in emerging economies: evidence from Pakistan (2021)Tax avoidance as earning game…Examining Tax Strategy Choice (2021)Examining Tax Strategy ChoiceRisk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Governance and Equity Prices (2003)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Taxes, Financing Decisions, and Firm Value (1998)Capital structure choice: macroeconomic conditions and financial constraints (2003)Auditor choice and the cost of debt capital for newly public firms (2004)The Determinants of Firms' Hedging Policies (1985)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incorrect Inferences When Using Residuals as Dependent Variables (2018)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms (2009)Securitization without risk transfer (2012)Tax Aggressiveness and Corporate Transparency (2018)Errors in Estimating Accruals: Implications for Empirical Research (2002)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)
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References

  • 1995Detecting Earnings Management.6,532 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2010A review of tax research3,167 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 1990Do Taxes Affect Corporate Financing Decisions?1,156 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 2007Theft and taxes☆876 cited
  • 2011The incentives for tax planning861 cited
  • 2001Stock option plans for non-executive employees703 cited
  • 2007The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management691 cited
  • 2004Why do some firms give stock options to all employees?: An empirical examination of alternative theories600 cited
  • 2012Do IRS Audits Deter Corporate Tax Avoidance?580 cited
  • 1999Psychological Factors and Stock Option Exercise

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548 cited

Cited by

  • 2021Examining Tax Strategy Choice16 cited
  • 2021Tax avoidance as earning game player in emerging economies: evidence from Pakistan15 cited
  • 2023Corporate social responsibility and tax avoidance: the effect of shareholding structure—evidence from the UK12 cited