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Financial Constraints and Cash Tax Savings

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
1997Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?6,790 cited
2005The economic implications of corporate financial reporting6,337 cited
2002Testing Trade-Off and Pecking Order Predictions About Dividends and Debt3,396 cited
2010A review of tax research3,167 cited
2001Forecasting Bankruptcy More Accurately: A Simple Hazard Model2,655 cited
2008Long-Run Corporate Tax Avoidance2,133 cited
2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
2009Financial Constraints, Investment, and the Value of Cash Holdings1,382 cited
2009An Examination of Corporate Tax Shelter Participants1,114 cited
2003Capital structure choice: macroeconomic conditions and financial constraints1,102 cited
1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
2001Empirical tax research in accounting956 cited
2012Incentives for Tax Planning and Avoidance: Evidence from the Field

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872 cited

2011The incentives for tax planning861 cited

Cited by

2017Changes in corporate effective tax rates over the past 25 years471 cited
2016Is Tax Avoidance Related to Firm Risk?449 cited
2016The Role of Managerial Ability in Corporate Tax Avoidance438 cited
2013The Effect of Corporate Tax Avoidance on the Cost of Equity425 cited
2020Navigating through economic policy uncertainty: The role of corporate cash holdings370 cited
2018Perspectives on Corporate Tax Planning: Observations from the Past Decade343 cited
2017The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness318 cited
2017The taxman cometh: Does tax uncertainty affect corporate cash holdings?308 cited
2019CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA296 cited
2014Customer Concentration and Corporate Tax Avoidance249 cited
2021Organizational capital, corporate tax avoidance, and firm value241 cited
2021Environmental administrative penalty, corporate environmental disclosures and the cost of debt198 cited
2016The Effect of Financial Constraints on Income Shifting by U.S. Multinationals185 cited
2020Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13174 cited
2020Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China148 cited
2016Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance?131 cited