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Tax avoidance, tax risk and the cost of debt in a bank-dominated economy
16 references·6 citing·40 second hop
Tax avoidance, tax risk and the cost of debt in a bank-dominated economy (2018)Tax avoidance, tax risk and the cost of d…Tunneling through intercorporate loans: The China experience☆ (2010)Tunneling through intercorpor…The role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …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 …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Accounting Quality and Debt Contracting (2008)Accounting Quality and Debt C…Performance matched discretionary accrual measures (2005)Performance matched discretio…Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors* (2003)Effect of Corporate Governanc…Corporate governance in the Asian financial crisis (2000)Corporate governance in the A…Legal Determinants of External Finance (1997)Legal Determinants of Externa…The Benefits of Lending Relationships: Evidence from Small Business Data (1994)The Benefits of Lending Relat…Financial Intermediation and Delegated Monitoring (1984)Financial Intermediation and …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country (2023)The impact of managerial abil…Tax avoidance and the cost of debt for SMEs: Evidence from Spain (2023)Tax avoidance and the cost of…Tax avoidance and cost of debt: does integrated report assurance matter? (2023)Tax avoidance and cost of deb…Systematic Review of Financial Distress Identification using Artificial Intelligence Methods (2022)Systematic Review of Financia…The Financial Perspective Study on Tax Avoidance (2021)The Financial Perspective Stu…Corporate tax risk: a literature review and future research directions (2021)Corporate tax risk: a literat…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)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)The arbitrage theory of capital asset pricing (1976)Moral Hazard and Observability (1979)Bank Runs, Deposit Insurance, and Liquidity (1983)Financial Intermediation, Loanable Funds, and The Real Sector (1997)Common risk factors in the returns on stocks and bonds (1993)Law and Finance (1998)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Corporate governance in China: A modern perspective (2014)Corporate Governance in China: A Survey (2020)Credit Rationing in Markets with Imperfect Information (1981)Financing Constraints and Corporate Investment (1988)The Effect of Credit Market Competition on Lending Relationships (1995)Relationship Banking: What Do We Know? (2000)Bank regulation and supervision: what works best? (2003)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)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)A review of archival auditing research (2014)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)Investor Protection and Corporate Valuation (2002)Law, finance, and economic growth in China (2005)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 1984Financial Intermediation and Delegated Monitoring8,393 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1994The Benefits of Lending Relationships: Evidence from Small Business Data5,434 cited
  • 2010A review of tax research3,167 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2000Corporate governance in the Asian financial crisis1,864 cited
  • 2010Tunneling through intercorporate loans: The China experience☆1,600 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
  • 2008Accounting Quality and Debt Contracting1,296 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2003Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors*1,193 cited

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  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • Cited by

    • 2022Systematic Review of Financial Distress Identification using Artificial Intelligence Methods59 cited
    • 2023Tax avoidance and the cost of debt for SMEs: Evidence from Spain39 cited
    • 2021The Financial Perspective Study on Tax Avoidance32 cited
    • 2021Corporate tax risk: a literature review and future research directions32 cited
    • 2023The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country27 cited
    • 2023Tax avoidance and cost of debt: does integrated report assurance matter?25 cited