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Impact of Company Characteristics on Aggressive Tax Avoidance in Nigerian Listed Insurance Companies
16 references·2 citing·45 second hop
Impact of Company Characteristics on Aggressive Tax Avoidance in Nigerian Listed Insurance Companies (2020)Impact of Company Characteristics on Aggr…The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance (2017)The Influence of Profitabilit…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…The separation of ownership and control and corporate tax avoidance (2013)The separation of ownership a…Corporate Governance, Incentives, and Tax Avoidance (2013)Corporate Governance, Incenti…The incentives for tax planning (2011)The incentives for tax planni…A review of tax research (2010)A review of tax researchCorporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia (2007)Determinants of the variabili…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Corporate Tax Avoidance and Firm Value (2005)Corporate Tax Avoidance and F…The Relation between Financial and Tax Reporting Measures of Income (2001)The Relation between Financia…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…Taxes and firm size (1983)Taxes and firm sizeSeparation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management (2023)Financial attributes and corp…The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence (2021)The Effect of Corporate Socia…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Optimal capital structure under corporate and personal taxation (1980)Exposure, legitimacy, and social disclosure (1991)Debt and the marginal tax rate (1996)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)On the Existence of an Optimal Capital Structure: Theory and Evidence (1984)Empirical tax research in accounting (2001)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate Governance and Equity Prices (2003)Financial Constraints and Cash Tax Savings (2015)Tax Aggressiveness and Corporate Transparency (2018)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)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)The Structure of Corporate Ownership: Causes and Consequences (1985)The Effect of Corporate Tax Avoidance on the Cost of Equity (2013)Corporate Political Connections and Tax Aggressiveness (2015)Incorrect Inferences When Using Residuals as Dependent Variables (2018)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate tax avoidance and high-powered incentives (2005)Long-Run Corporate Tax Avoidance (2008)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)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)What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 2010A review of tax research3,167 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 1983Taxes and firm size881 cited
  • 2011The incentives for tax planning861 cited
  • 2013The separation of ownership and control and corporate tax avoidance509 cited
  • 2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia501 cited
  • 2001The Relation between Financial and Tax Reporting Measures of Income500 cited
  • 2013Corporate Governance, Incentives, and Tax Avoidance289 cited
  • 2005Corporate Tax Avoidance and Firm Value168 cited
  • 2017

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The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance
146 cited

Cited by

  • 2023Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management25 cited
  • 2021The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence21 cited