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Does corporate tax avoidance explain firm performance? Evidence from an emerging economy

16 references·12 citing·34 second hopsampled

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References

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2010A review of tax research3,167 cited
1998Larger board size and decreasing firm value in small firms2,200 cited
2005Corporate tax avoidance and high-powered incentives2,187 cited
2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
2008Long-Run Corporate Tax Avoidance2,133 cited
2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
2009Corporate Tax Avoidance and Firm Value1,208 cited
2009An Examination of Corporate Tax Shelter Participants1,114 cited
2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
2015Corporate governance, incentives, and tax avoidance1,072 cited
2003Financial accounting information, organizational complexity and corporate governance systems1,058 cited

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2012

Incentives for Tax Planning and Avoidance: Evidence from the Field

872 cited

Cited by

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2022Investment incentives and the relative demand for skilled labor: Evidence from accelerated depreciation policies in China47 cited
2022Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role?46 cited
2022The nexus between corporate social responsibility and firm value: the moderating role of life-cycle stages36 cited
2022Earnings Management, Board Composition and Earnings Persistence in Emerging Market30 cited
2023Corporate tax avoidance and firm value: Evidence from Taiwan26 cited
2022The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang24 cited
2025Does ESG Disclosure Matter for the Tax Avoidance–Firm Value Relationship? Evidence from an Emerging Market21 cited
2022Accounting Information Quality, Tax Avoidance and Companies' Performance: the Moderate Role of Political Connection21 cited
2022CEO Education and Firm Performance: Evidence from Corporate Universities20 cited
2024Flourishing MSMEs: The Role of Innovation, Creative Compliance, and Tax Incentives14 cited