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Do State-Owned Enterprises Avoid Less Tax? Evidence from Mandatory Disclosures of Aggressive Income and Non-Income Tax Avoidance
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Do State-Owned Enterprises Avoid Less Tax? Evidence from Mandatory Disclosures of Aggressive Income and Non-Income Tax Avoidance (2018)Do State-Owned Enterprises Avoid Less Tax…Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014)Beauty is in the eye of the b…A review of tax research (2010)A review of tax researchCompetition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms (2009)Competition and Corporate Tax…An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…Propping through related party transactions (2008)Propping through related part…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Cheating Ourselves: The Economics of Tax Evasion (2007)Cheating Ourselves: The Econo…Tax shelters and corporate debt policy (2006)Tax shelters and corporate de…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…THE DARK SIDE OF ORGANIZATIONS: Mistake, Misconduct, and Disaster (1999)THE DARK SIDE OF ORGANIZATION…Tax Avoidance and the Deadweight Loss of the Income Tax (1999)Tax Avoidance and the Deadwei…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…Income tax evasion: A theoretical analysis (1974)Income tax evasion: A theoret…Other People's Money. A Study in the Social Psychology of Embezzlement (1954)Other People's Money. A Study…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)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)The effect of international institutional factors on properties of accounting earnings (2000)Financial accounting information and corporate governance (2001)Earnings management and investor protection: an international comparison (2003)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 role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)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)Corporate governance, incentives, and tax avoidance (2015)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Economic Action and Social Structure: The Problem of Embeddedness (1985)Sensemaking in Organizations (1996)Facing the Unexpected: Disaster Preparedness and Response in the United States (2002)When Does Guanxi Matter? Issues of Capitalization and Its Dark Sides (2008)Organizations Gone Wild: The Causes, Processes, and Consequences of Organizational Misconduct (2010)Crime and Punishment: An Economic Approach (1968)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2011)Tax Morale (2014)The behavioralist as tax collector: Using natural field experiments to enhance tax compliance (2017)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Focus Groups in Social Research (2001)THE NORMALIZATION OF CORRUPTION IN ORGANIZATIONS (2003)What Have We Learned from Five Decades of Neutralization Research? (2005)
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References

  • 2010A review of tax research3,167 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Cheating Ourselves: The Economics of Tax Evasion1,181 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 1999THE DARK SIDE OF ORGANIZATIONS: Mistake, Misconduct, and Disaster1,072 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 1954Other People's Money. A Study in the Social Psychology of Embezzlement1,007 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 1974Income tax evasion: A theoretical analysis950 cited
  • 2008Propping through related party transactions880 cited
  • 2009Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms837 cited
  • 1999Tax Avoidance and the Deadweight Loss of the Income Tax814 cited
  • 2006Tax shelters and corporate debt policy799 cited

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  • 2014Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans654 cited
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