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Pursuing Relevant (Tax) Research
16 references·0 citing·47 second hop
Pursuing Relevant (Tax) Research (2019)Pursuing Relevant (Tax) ResearchIs Tax Avoidance Related to Firm Risk? (2016)Is Tax Avoidance Related to F…Do Buyouts (Still) Create Value? (2011)Do Buyouts (Still) Create Val…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Earnings Management Using Cla…The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…Taxable Income, Future Earnings, and Equity Values (2004)Taxable Income, Future Earnin…Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004)Last‐Chance Earnings Manageme…The Relation between Financial and Tax Reporting Measures of Income (2001)The Relation between Financia…The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms (2001)The Influence of Tax and Nont…Empirical tax research in accounting (2001)Empirical tax research in acc…Book-Tax Differences and Internal Revenue Service Adjustments (1998)Book-Tax Differences and Inte…The Value Relevance of German Accounting Measures: An Empirical Analysis (1994)The Value Relevance of German…Corporate ownership structure and performance (1990)Corporate ownership structure…The effects of management buyouts on operating performance and value (1989)The effects of management buy…Taxes and firm size (1983)Taxes and firm sizeIncome tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Outside directors and CEO turnover (1988)Stock prices and top management changes (1988)Postbankruptcy Performance and Management Turnover (1995)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1999)CEO Characteristics and Firm R&D Spending (2002)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Disclosure Tone and Shareholder Litigation (2011)Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011)Missing R&D (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Efficient Capital Markets: II (1991)A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 (2000)Crime and Punishment: An Economic Approach (1968)Essays in the Theory of Risk-Bearing. (1972)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management to Exceed Thresholds (1999)Earnings Momentum and Earnings Management (2007)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)The importance of the internal information environment for tax avoidance (2014)Shareholder Litigation and Corporate Disclosures (1994)Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Public Pressure and Corporate Tax Behavior (2015)The Cross-Section of Expected Stock Returns (1992)Earnings Management: New Evidence Based on Deferred Tax Expense (2003)The incentives for tax planning (2011)Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014)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)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)
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References

  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 1989The effects of management buyouts on operating performance and value1,319 cited
  • 2001Empirical tax research in accounting956 cited
  • 1983Taxes and firm size881 cited
  • 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items825 cited
  • 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
  • 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*620 cited
  • 1990Corporate ownership structure and performance582 cited
  • 1998Book-Tax Differences and Internal Revenue Service Adjustments574 cited
  • 2004Taxable Income, Future Earnings, and Equity Values507 cited
  • 2001The Relation between Financial and Tax Reporting Measures of Income500 cited
  • 2001The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms488 cited
  • 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
  • 2016Is Tax Avoidance Related to Firm Risk?

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449 cited
  • 2011Do Buyouts (Still) Create Value?444 cited
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