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Explaining corporate effective tax rates: Evidence from Greece
16 references·2 citing·42 second hop
Explaining corporate effective tax rates: Evidence from Greece (2019)Explaining corporate effective tax rates:…Is Tax Avoidance Related to Firm Risk? (2016)Is Tax Avoidance Related to F…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia (2007)Determinants of the variabili…Tax shelters and corporate debt policy (2006)Tax shelters and corporate de…Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia (2006)Public policy, political conn…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms (2001)The Influence of Tax and Nont…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…Positive Accounting Theory (1985)Positive Accounting TheoryTaxes and firm size (1983)Taxes and firm sizeTax Evasion and Tax Rates: An Analysis of Individual Returns (1983)Tax Evasion and Tax Rates: An…Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors (1982)Effective corporate tax rates…Panel Data and Unobservable Individual Effects (1981)Panel Data and Unobservable I…Panel data and unobservable individual effects (1981)Panel data and unobservable i…A STATE‐PREFERENCE MODEL OF OPTIMAL FINANCIAL LEVERAGE (1973)A STATE‐PREFERENCE MODEL OF O…Corporate profitability and effective tax rate: the moderating role of board gender diversity (2023)Corporate profitability and e…Effect of Profitability, Leverage, Size, Capital Intensity, and Inventory Intensity toward Tax Aggressiveness (2021)Effect of Profitability, 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)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)The Determinants of Firms' Hedging Policies (1985)The cost of capital, corporation finance and the theory of investment (2008)Income tax evasion: a theoretical analysis (1972)Tax Avoidance, Evasion, and Administration (2000)Shadow economies around the world: what do we really know? (2004)The Informal Sector in Developed and Less Developed Countries: A Literature Survey (2004)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Corporate governance, incentives, and tax avoidance (2015)Risk, Return, and Equilibrium: Empirical Tests (1973)Corporate Governance and Equity Prices (2003)Managing with Style: The Effect of Managers on Firm Policies (2003)Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)A review of tax research (2010)What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)A GENERAL METHOD FOR ESTIMATING A LINEAR STRUCTURAL EQUATION SYSTEM* (1970)On the Pooling of Time Series and Cross Section Data (1978)Specification Tests in Econometrics (1978)Labor Supply: A Review of Alternative Approaches (1999)Panel Data Econometrics (2003)Using Online Conversations to Study Word-of-Mouth Communication (2004)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Formulation and estimation of dynamic models using panel data (1982)Empirical Strategies in Labor Economics (1999)Panel Data Models With Interactive Fixed Effects (2009)
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References

  • 1985Positive Accounting Theory5,837 cited
  • 1973A STATE‐PREFERENCE MODEL OF OPTIMAL FINANCIAL LEVERAGE2,598 cited
  • 1981Panel data and unobservable individual effects2,323 cited
  • 1981Panel Data and Unobservable Individual Effects2,264 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 1983Tax Evasion and Tax Rates: An Analysis of Individual Returns1,002 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 1983Taxes and firm size881 cited
  • 2006Tax shelters and corporate debt policy799 cited
  • 2006Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia596 cited
  • 2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia501 cited
  • 2001The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms488 cited
  • 2016Is Tax Avoidance Related to Firm Risk?

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449 cited
  • 1982Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors400 cited
  • Cited by

    • 2023Corporate profitability and effective tax rate: the moderating role of board gender diversity20 cited
    • 2021Effect of Profitability, Leverage, Size, Capital Intensity, and Inventory Intensity toward Tax Aggressiveness15 cited