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Tax Avoidance, Corporate Governance and Firm Value in The Digital Era
16 references·6 citing·38 second hop
Tax Avoidance, Corporate Governance and Firm Value in The Digital Era (2018)Tax Avoidance, Corporate Governance and F…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Agency theory and managerial ownership: evidence from Malaysia (2011)Agency theory and managerial …Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies (2010)Corporate Tax Planning: A Stu…A review of tax research (2010)A review of tax researchCorporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Corporate governance, transparency and performance of Malaysian companies (2008)Corporate governance, transpa…Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion (2005)Internal Control versus Exter…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Corporate tax evasion with agency costs (2004)Corporate tax evasion with ag…Taxes and Corporate Finance: A Review (2003)Taxes and Corporate Finance: …Are corporate tax rates, or countries, converging? (2003)Are corporate tax rates, or c…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Taxes and firm size (1983)Taxes and firm sizeTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Can climate-related information disclosures strengthen green innovation capacity? Firm-level evidence using textual analysis (2024)Can climate-related informati…Firm Risk and Tax Avoidance in Vietnam: Do Good Board Characteristics Interfere Effectively? (2023)Firm Risk and Tax Avoidance i…The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang (2022)The Relationship between Sust…DOES INVESTORS RESPOND TO TAX AVOIDANCE AND TAX RISK? STEWARDSHIP PERSPECTIVE (2021)DOES INVESTORS RESPOND TO TAX…Tax Planning Strategies and Profitability of Quoted Manufacturing Companies in Nigeria (2020)Tax Planning Strategies and P…Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance (2020)Pengaruh Profitabilitas, Leve…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Optimal capital structure under corporate and personal taxation (1980)Exposure, legitimacy, and social disclosure (1991)Debt and the marginal tax rate (1996)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)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)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Governance and Equity Prices (2003)Long-Run Corporate Tax Avoidance (2008)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)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)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Corporate financing and investment decisions when firms have information that investors do not have (1984)Tax shelters and corporate debt policy (2006)The Value of Financial Flexibility (2008)The Effect of Corporate Taxes on Investment and Entrepreneurship (2010)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)Earnings Management During Import Relief Investigations (1991)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1997A Survey of Corporate Governance16,237 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
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 1983Taxes and firm size881 cited
  • 2003Taxes and Corporate Finance: A Review786 cited
  • 2004Corporate tax evasion with agency costs506 cited
  • 2003Are corporate tax rates, or countries, converging?371 cited
  • 2008Corporate governance, transparency and performance of Malaysian companies320 cited
  • 2005Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion250 cited
  • 2010Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies164 cited

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  • 2011Agency theory and managerial ownership: evidence from Malaysia148 cited
  • Cited by

    • 2024Can climate-related information disclosures strengthen green innovation capacity? Firm-level evidence using textual analysis29 cited
    • 2021DOES INVESTORS RESPOND TO TAX AVOIDANCE AND TAX RISK? STEWARDSHIP PERSPECTIVE27 cited
    • 2022The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang24 cited
    • 2020Tax Planning Strategies and Profitability of Quoted Manufacturing Companies in Nigeria19 cited
    • 2023Firm Risk and Tax Avoidance in Vietnam: Do Good Board Characteristics Interfere Effectively?18 cited
    • 2020Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance15 cited