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Board Risk Oversight and Corporate Tax-Planning Practices
16 references·6 citing·36 second hop
Board Risk Oversight and Corporate Tax-Planning Practices (2020)Board Risk Oversight and Corporate Tax-Pl…Financial Constraints and Cash Tax Savings (2015)Financial Constraints and Cas…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…Computing Inter-Rater Reliability for Observational Data: An Overview and Tutorial (2012)Computing Inter-Rater Reliabi…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 …International Organization for Standardization (ISO) (2009)International Organization fo…What Matters in Corporate Governance? (2008)What Matters in Corporate Gov…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Theft and taxes☆ (2007)Theft and taxes☆Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Credibility of Management Forecasts (2005)Credibility of Management For…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…The Measurement of Observer Agreement for Categorical Data (1977)The Measurement of Observer A…Enterprise Risk Management as Part of the Organizational Control Package: Review and Implications for Management Accounting Research (2024)Enterprise Risk Management as…Enterprise risk management and corporate tax planning (2024)Enterprise risk management an…Understanding the Ecosystem of Enterprise Risk Governance (2022)Understanding the Ecosystem o…A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks (2022)A reexamination of investors'…Corporate tax risk: a literature review and future research directions (2021)Corporate tax risk: a literat…The Relation between Tax Risk and Firm Value: Evidence from the Luxembourg Tax Leaks (2017)The Relation between Tax Risk…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)A Coefficient of Agreement for Nominal Scales (1960)Content Analysis: An Introduction to its Methodology. (1984)TWO CRITERIA FOR GOOD MEASUREMENTS IN RESEARCH: VALIDITY AND RELIABILITY (2017)Reliability and Inter-rater Reliability in Qualitative Research (2019)Intercoder Reliability in Qualitative Research: Debates and Practical Guidelines (2020)Guidelines, criteria, and rules of thumb for evaluating normed and standardized assessment instruments in psychology. (1994)Schedule for Affective Disorders and Schizophrenia for School-Age Children-Present and Lifetime Version (K-SADS-PL): Initial Reliability and Validity Data (1997)The feasibility of creating a checklist for the assessment of the methodological quality both of randomised and non-randomised studies of health care interventions. (1998)Preferred reporting items for systematic review and meta-analysis protocols (PRISMA-P) 2015 statement (2015)RoB 2: a revised tool for assessing risk of bias in randomised trials (2019)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 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)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)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Law and Finance (1998)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Does governance travel around the world? Evidence from institutional investors (2010)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Integrating sustainable development in the supply chain: The case of life cycle assessment in oil and gas and agricultural biotechnology (2007)Considerations for addressing bias in artificial intelligence for health equity (2023)EM-DAT: the Emergency Events Database (2025)
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References

  • 1977The Measurement of Observer Agreement for Categorical Data81,000 cited
  • 2012Computing Inter-Rater Reliability for Observational Data: An Overview and Tutorial3,882 cited
  • 2009International Organization for Standardization (ISO)3,677 cited
  • 2010A review of tax research3,167 cited
  • 2008What Matters in Corporate Governance?2,903 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
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 2005Credibility of Management Forecasts914 cited
  • 2007Theft and taxes☆876 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
  • 2015Financial Constraints and Cash Tax Savings

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  • 2021Corporate tax risk: a literature review and future research directions32 cited
  • 2022Understanding the Ecosystem of Enterprise Risk Governance27 cited
  • 2017The Relation between Tax Risk and Firm Value: Evidence from the Luxembourg Tax Leaks27 cited
  • 2022A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks24 cited
  • 2024Enterprise risk management and corporate tax planning23 cited
  • 2024Enterprise Risk Management as Part of the Organizational Control Package: Review and Implications for Management Accounting Research17 cited