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Board's characteristics, ownership's nature and corporate tax aggressiveness: new evidence from the Tunisian context
16 references·8 citing·42 second hopsampled
Board's characteristics, ownership's nature and corporate tax aggressiveness: new evidence from the Tunisian context (2020)Board's characteristics, ownership's natu…Passive investors, not passive owners (2016)Passive investors, not passiv…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…A review of tax research (2010)A review of tax researchWomen in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…Gender Differences in Preferences (2009)Gender Differences in Prefere…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…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Corporate Financial Policy and the Value of Cash (2006)Corporate Financial Policy an…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Empirical tax research in accounting (2001)Empirical tax research in acc…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Separation of Ownership and Control (1983)Separation of Ownership and C…The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context (2023)The interactive impact of tax…The impact of CEO power on corporate tax avoidance: the moderating role of institutional ownership (2023)The impact of CEO power on co…Corporate tax avoidance: a systematic literature review and future research directions (2023)Corporate tax avoidance: a sy…Corporate governance and tax avoidance: evidence from an emerging market (2023)Corporate governance and tax …The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness (2022)The role of internal control …The influence of corporate governance and corporate social responsibility on corporate performance: an Iberian panel data evidence (2022)The influence of corporate go…The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia (2022)The impact of internal and ex…Impact of internal governance mechanisms on tax aggressiveness: evidence from French firms listed on the CAC 40 (2022)Impact of internal governance…Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)The descent of man and selection in relation to sex (1907)Risk, Uncertainty and Profit (1921)A Theory of Fairness, Competition, and Cooperation (1999)Do Women Shy Away From Competition? Do Men Compete Too Much? (2007)What Do Laboratory Experiments Measuring Social Preferences Reveal About the Real World? (2007)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Higher market valuation of companies with a small board of directors (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Common risk factors in the returns on stocks and bonds (1993)Corporate governance and the value of cash holdings (2006)Why Do U.S. Firms Hold So Much More Cash than They Used To? (2009)Costly external finance, corporate investment, and the subprime mortgage credit crisis (2010)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)Men and Women of the Corporation. (1978)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Does board gender diversity improve the informativeness of stock prices? (2011)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Errors in Estimating Accruals: Implications for Empirical Research (2002)Long-Run Corporate Tax Avoidance (2008)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)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)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2009Gender Differences in Preferences5,780 cited
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 cited
  • 2010A review of tax research3,167 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2006Corporate Financial Policy and the Value of Cash1,642 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
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 2016Passive investors, not passive owners975 cited
  • 2001

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Empirical tax research in accounting
956 cited

Cited by

  • 2023Corporate tax avoidance: a systematic literature review and future research directions59 cited
  • 2023Corporate governance and tax avoidance: evidence from an emerging market52 cited
  • 2022The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia43 cited
  • 2022The influence of corporate governance and corporate social responsibility on corporate performance: an Iberian panel data evidence34 cited
  • 2022The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness33 cited
  • 2023The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context33 cited
  • 2022Impact of internal governance mechanisms on tax aggressiveness: evidence from French firms listed on the CAC 4022 cited
  • 2023The impact of CEO power on corporate tax avoidance: the moderating role of institutional ownership18 cited