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How Internal Control Protects Shareholders' Welfare: Evidence from Tax Avoidance in China
16 references·2 citing·35 second hopsampled
How Internal Control Protects Shareholders' Welfare: Evidence from Tax Avoidance in China (2020)How Internal Control Protects Shareholder…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…Tunneling through intercorporate loans: The China experience☆ (2010)Tunneling through intercorpor…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Political turnover and economic performance: the incentive role of personnel control in China (2004)Political turnover and econom…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Flourishing MSMEs: The Role of Innovation, Creative Compliance, and Tax Incentives (2024)Flourishing MSMEs: The Role o…Ownership structure and corporate tax avoidance: a structured literature review on archival research (2023)Ownership structure and corpo…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)Outside directors and CEO turnover (1988)Econometric Analysis of Cross Section and Panel Data (2001)Regional decentralization and fiscal incentives: Federalism, Chinese style (2005)The Political Economy of the Rent-Seeking Society (2008)The Fundamental Institutions of China's Reforms and Development (2011)How do environmental regulation and environmental decentralization affect green total factor energy efficiency: Evidence from China (2020)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)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (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)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)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)Management ownership and market valuation (1988)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate Governance and Equity Prices (2003)Managing with Style: The Effect of Managers on Firm Policies (2003)What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2004Political turnover and economic performance: the incentive role of personnel control in China3,691 cited
  • 2010A review of tax research3,167 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
  • 2010Tunneling through intercorporate loans: The China experience☆1,600 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited

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  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • Cited by

    • 2023Ownership structure and corporate tax avoidance: a structured literature review on archival research16 cited
    • 2024Flourishing MSMEs: The Role of Innovation, Creative Compliance, and Tax Incentives14 cited