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Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness?
16 references·0 citing·34 second hop
Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness? (2019)Does Transfer Pricing Improve the Tax Avo…Financial Accounting Theory (2016)Financial Accounting TheoryCan book–tax differences capture earnings management and tax Management? Empirical evidence from China (2011)Can book–tax differences capt…Tunneling as an incentive for earnings management during the IPO process in China (2009)Tunneling as an incentive for…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Private vs State Ownership and Earnings Management: evidence from Chinese listed companies (2007)Private vs State Ownership an…Performance matched discretionary accrual measures (2005)Performance matched discretio…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Corporate Tax Avoidance and High Powered Incentives (2004)Corporate Tax Avoidance and H…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…Financing constraints and internal capital markets: Evidence from Korean `chaebols' (1999)Financing constraints and int…Why Focused Strategies May Be Wrong for Emerging Markets (1997)Why Focused Strategies May Be…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Detecting Earnings Management. (1995)Detecting Earnings Management.Agency Theory: An Assessment and Review (1989)Agency Theory: An Assessment …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)STRATEGY IN EMERGING ECONOMIES. (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Opinion Paper: “So what if ChatGPT wrote it?” Multidisciplinary perspectives on opportunities, challenges and implications of generative conversational AI for research, practice and policy (2023)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The quality of accounting information in politically connected firms (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)Management ownership and market valuation (1988)Long-Run Corporate Tax Avoidance (2008)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)MANAGERIAL TIES AND FIRM PERFORMANCE IN A TRANSITION ECONOMY: THE NATURE OF A MICRO-MACRO LINK. (2000)Strategy Research in Emerging Economies: Challenging the Conventional Wisdom* (2005)Transforming disadvantages into advantages: developing-country MNEs in the least developed countries (2008)Earnings management and investor protection: an international comparison (2003)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)
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References

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  • 1997A Survey of Corporate Governance16,237 cited
  • 1989Agency Theory: An Assessment and Review13,327 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1997Why Focused Strategies May Be Wrong for Emerging Markets2,452 cited
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  • 2007Private vs State Ownership and Earnings Management: evidence from Chinese listed companies482 cited
  • 2009Tunneling as an incentive for earnings management during the IPO process in China332 cited

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2011
Can book–tax differences capture earnings management and tax Management? Empirical evidence from China
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