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External Auditors’ Quality, Leverage, and Tax Aggressiveness: Empirical Evidence From The Indonesian Stock Exchange
16 references·2 citing·37 second hop
External Auditors’ Quality, Leverage, and Tax Aggressiveness: Empirical Evidence From The Indonesian Stock Exchange (2018)External Auditors’ Quality, Leverage, and…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…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 …What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements* (2004)The Circumstances and Legal C…Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004)Last‐Chance Earnings Manageme…Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)Does Auditor Quality and Tenu…Determinants of Capital Structure and Adjustment to Long Run Target: Evidence From UK Company Panel Data (2001)Determinants of Capital Struc…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Positive Accounting Theory (1985)Positive Accounting TheoryTaxes and firm size (1983)Taxes and firm sizeEffect of Audit Committee on Tax Aggressiveness: French Evidence (2024)Effect of Audit Committee on …The moderating effect of profitability on the relationship between ownership structure and corporate tax avoidance in Nigeria listed consumers goods firms (2020)The moderating effect of prof…Risk, Return, and Equilibrium: Empirical Tests (1973)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Disclosure of Nonproprietary Information (1985)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Capital markets research in accounting (2001)Equity Incentives and Earnings Management (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Governance and Equity Prices (2003)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)Earnings Management During Import Relief Investigations (1991)Law and Finance (1998)Investor protection and corporate governance (2000)IFRS Adoption and Accounting Quality: A Review (2007)Assurance on Sustainability Reports: An International Comparison (2009)A Framework for Understanding and Researching Audit Quality (2011)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)The Structure of Corporate Ownership: Causes and Consequences (1985)The Effect of Corporate Tax Avoidance on the Cost of Equity (2013)Corporate Political Connections and Tax Aggressiveness (2015)Incorrect Inferences When Using Residuals as Dependent Variables (2018)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)Management ownership and market valuation (1988)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)
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References

  • 1985Positive Accounting Theory5,837 cited
  • 2010A review of tax research3,167 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
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 1983Taxes and firm size881 cited
  • 2001Determinants of Capital Structure and Adjustment to Long Run Target: Evidence From UK Company Panel Data840 cited
  • 2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market808 cited
  • 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*

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652 cited
  • 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*620 cited
  • Cited by

    • 2020The moderating effect of profitability on the relationship between ownership structure and corporate tax avoidance in Nigeria listed consumers goods firms20 cited
    • 2024Effect of Audit Committee on Tax Aggressiveness: French Evidence17 cited