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Related Party Transactions and Tax Avoidance of Business Groups
16 references·4 citing·40 second hop
Related Party Transactions and Tax Avoidance of Business Groups (2018)Related Party Transactions and Tax Avoida…Financial Constraints and Cash Tax Savings (2015)Financial Constraints and Cas…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Financial Constraints and the Incentive for Tax Planning (2012)Financial Constraints and the…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Tax Motivated Income Shifting and Korean Business Groups (Chaebol) (2009)Tax Motivated Income Shifting…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…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…Taxes, keiretsu affiliation, and income shifting (2003)Taxes, keiretsu affiliation, …Empirical tax research in accounting (2001)Empirical tax research in acc…Cross-Jurisdictional Income Shifting and Earnings Valuation (1998)Cross-Jurisdictional Income S…Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers (1996)Taxes and Transfer Pricing: I…Proxies for the corporate marginal tax rate (1996)Proxies for the corporate mar…Studies in International Taxation (1993)Studies in International Taxa…Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes (1993)Geographic Income Shifting by…Business groups and the study of international business: A Coasean synthesis and extension (2021)Business groups and the study…The Effects of Executive and Company Characteristics on Tax Aggressiveness (2020)The Effects of Executive and …Tax haven ownership and business groups: Tax avoidance incentives in Ecuadorian firms (2020)Tax haven ownership and busin…Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness? (2019)Does Transfer Pricing Improve…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Control Rights and Capital Structure: An Empirical Investigation (2009)Is doing good good for you? how corporate charitable contributions enhance revenue growth (2009)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)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Foreign direct investment in a world of multiple taxes (2003)The costs of shared ownership: Evidence from international joint ventures (2004)Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise? (2016)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The Structure of Corporate Ownership: Causes and Consequences (1985)Corporate Governance and Equity Prices (2003)A review of tax research (2010)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)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The economic implications of corporate financial reporting (2005)Is Tax Avoidance Related to Firm Risk? (2016)The Role of Managerial Ability in Corporate Tax Avoidance (2016)Changes in corporate effective tax rates over the past 25 years (2017)Management ownership and market valuation (1988)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Errors in Estimating Accruals: Implications for Empirical Research (2002)Long-Run Corporate Tax Avoidance (2008)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Capital markets research in accounting (2001)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)
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References

  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2001Empirical tax research in accounting956 cited
  • 1996Proxies for the corporate marginal tax rate640 cited
  • 2015Financial Constraints and Cash Tax Savings624 cited
  • 1998Cross-Jurisdictional Income Shifting and Earnings Valuation296 cited
  • 1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes278 cited
  • 1996Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers192 cited
  • 1993Studies in International Taxation120 cited
  • 2003Taxes, keiretsu affiliation, and income shifting103 cited
  • 2009Tax Motivated Income Shifting and Korean Business Groups (Chaebol)100 cited
  • 2012

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Financial Constraints and the Incentive for Tax Planning
83 cited

Cited by

  • 2021Business groups and the study of international business: A Coasean synthesis and extension58 cited
  • 2020The Effects of Executive and Company Characteristics on Tax Aggressiveness28 cited
  • 2020Tax haven ownership and business groups: Tax avoidance incentives in Ecuadorian firms19 cited
  • 2019Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness?19 cited