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Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance
16 references·0 citing·42 second hop
Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance (2021)Transfer Pricing and Controlled Transacti…Application of Chosen Fraudulent Detection Technique in the Slovak Business Environment (2020)Application of Chosen Fraudul…Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness? (2019)Does Transfer Pricing Improve…Sustainable Queuing-Network Design for Airport Security Based on the Monte Carlo Method (2018)Sustainable Queuing-Network D…Related Party Transactions and Tax Avoidance of Business Groups (2018)Related Party Transactions an…Enhancing Education for Sustainable Development in Environmental University Programmes: A Co-Creation Approach (2018)Enhancing Education for Susta…The Implications of Book-Tax Differences: A Meta-Analysis (2016)The Implications of Book-Tax …Book-Tax Differences and Future Earnings Changes (2015)Book-Tax Differences and Futu…Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment? (2014)Earnings Management in Busine…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…PERFORMANCE MATCHED DISCRETIONARY ACCRUALS (2005)PERFORMANCE MATCHED DISCRETIO…Performance matched discretionary accrual measures (2005)Performance matched discretio…Related Party Transactions and Earnings Management (2004)Related Party Transactions an…The Mispricing of Abnormal Accruals (2001)The Mispricing of Abnormal Ac…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)Profitability, investment and average returns (2006)A Framework for Understanding and Researching Audit Quality (2011)Detecting Earnings Management (2012)Replicating Anomalies (2018)The Cross-Section of Expected Stock Returns (1992)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Corporate governance, incentives, and tax avoidance (2015)Agency Problems and the Theory of the Firm (1980)Industry costs of equity (1997)Audit committee, board of director characteristics, and earnings management (2002)‘FAMILY’ OWNERSHIP, TUNNELLING AND EARNINGS MANAGEMENT: A REVIEW OF THE LITERATURE (2010)Related party transactions as a source of earnings management (2010)Value relevance of disclosed related party transactions (2010)An Integrative Model Of Organizational Trust (1995)An Integrative Model of Organizational Trust (1995)Co-creation and the new landscapes of design (2008)Effects on Personal Factors Through Flipped Learning and Gamification as Combined Methodologies in Secondary Education (2020)Barriers to product longevity: A review of business, product development and user perspectives (2021)Sustainable education and youth confidence as pillars of future civil society (2023)Detecting Earnings Management. (1995)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)An approach to the pollution haven and pollution halo hypotheses in MINT countries (2019)Ageing and population shrinking: implications for sustainability in the urban century (2021)Artificial intelligence applications in supply chain: A descriptive bibliometric analysis and future research directions (2021)The Econometrics of Event Studies (2004)The monitoring role of female directors over accounting quality (2017)Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections (2018)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2001The Mispricing of Abnormal Accruals1,116 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2018Sustainable Queuing-Network Design for Airport Security Based on the Monte Carlo Method442 cited
  • 2005PERFORMANCE MATCHED DISCRETIONARY ACCRUALS389 cited
  • 2018Enhancing Education for Sustainable Development in Environmental University Programmes: A Co-Creation Approach121 cited
  • 2004Related Party Transactions and Earnings Management108 cited
  • 2015Book-Tax Differences and Future Earnings Changes90 cited
  • 2014Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?75 cited
  • 2018Related Party Transactions and Tax Avoidance of Business Groups37 cited
  • 2019Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness?19 cited
  • 2020Application of Chosen Fraudulent Detection Technique in the Slovak Business Environment

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18 cited
  • 2016The Implications of Book-Tax Differences: A Meta-Analysis18 cited
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