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When do firms highlight their effective tax rate?
16 references·0 citing·41 second hop
When do firms highlight their effective tax rate? (2021)When do firms highlight their effective t…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…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Corporate Governance, Account…Corporate disclosures by family firms (2007)Corporate disclosures by fami…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Essays on disclosure (2001)Essays on disclosureA Survey of Corporate Governance (1997)A Survey of Corporate Governa…To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. (1995)To Warn or Not to Warn: Manag…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Fundamental Information Analysis (1993)Fundamental Information Analy…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Structural Equations with Latent Variables (1989)Structural Equations with Latent Variables. (1991)Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)The role of information and financial reporting in corporate governance and debt contracting (2010)Does board gender diversity improve the informativeness of stock prices? (2011)The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Errors in Estimating Accruals: Implications for Empirical Research (2002)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)
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References

  • 1997A Survey of Corporate Governance16,237 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2001Essays on disclosure2,478 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2007Corporate Governance, Accounting Outcomes, and Organizational Performance1,536 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2007Corporate disclosures by family firms1,090 cited
  • 1993Fundamental Information Analysis1,084 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.896 cited
  • 2012

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Incentives for Tax Planning and Avoidance: Evidence from the Field
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