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Is Tax Planning Best Done In Private?
16 references·1 citing·35 second hop
Is Tax Planning Best Done In Private? (2019)Is Tax Planning Best Done In Private?Entropy-balanced accruals (2020)Entropy-balanced accrualsCorporate Investment and Stock Market Listing: A Puzzle? (2014)Corporate Investment and Stoc…Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms (2011)The Value of Financial Statem…A review of tax research (2010)A review of tax researchAccess to Capital, Capital Structure, and the Funding of the Firm (2009)Access to Capital, Capital St…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…The economic implications of corporate financial reporting (2005)The economic implications of …Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Taxes and Corporate Finance: A Review (2003)Taxes and Corporate Finance: …Empirical tax research in accounting (2001)Empirical tax research in acc…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Taxes and firm size (1983)Taxes and firm sizeHow Do Corporate Tax Rates Alter Conforming Tax Avoidance? (2024)How Do Corporate Tax Rates Al…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)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)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)Management ownership and market valuation (1988)Detecting Earnings Management. (1995)Errors in Estimating Accruals: Implications for Empirical Research (2002)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)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)Earnings Management through Real Activities Manipulation (2003)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2010A review of tax research3,167 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2001Empirical tax research in accounting956 cited
  • 1983Taxes and firm size881 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
  • 2014Corporate Investment and Stock Market Listing: A Puzzle?811 cited
  • 2003Taxes and Corporate Finance: A Review786 cited
  • 2020Entropy-balanced accruals761 cited
  • 2011The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms621 cited
  • 2009Access to Capital, Capital Structure, and the Funding of the Firm

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  • 2024How Do Corporate Tax Rates Alter Conforming Tax Avoidance?12 cited