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Strategic reactions in corporate tax planning
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References

  • 1983Bank Runs, Deposit Insurance, and Liquidity9,760 cited
  • 1995What Do We Know about Capital Structure? Some Evidence from International Data6,527 cited
  • 2010A review of tax research3,167 cited
  • 1999The Economics and Econometrics of Active Labor Market Programs3,065 cited
  • 1985Multimarket Oligopoly: Strategic Substitutes and Complements2,526 cited
  • 2011Text-Based Network Industries and Endogenous Product Differentiation2,187 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 1996Crime and Social Interactions1,824 cited
  • 1999Herding and Feedback Trading by Institutional and Individual Investors1,587 cited
  • 2010Product Market Synergies and Competition in Mergers and Acquisitions: A Text-Based Analysis1,498 cited
  • 2013Do Peer Firms Affect Corporate Financial Policy?1,166 cited
  • 2012Common Errors: How to (and Not to) Control for Unobserved Heterogeneity1,156 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2002Unique Equilibrium in a Model of Self-Fulfilling Currency Attacks937 cited

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  • 2003Herd Behaviour and Cascading in Capital Markets: a Review and Synthesis923 cited
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    • 2020Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations112 cited
    • 2019Social Networks Analysis in Accounting and Finance109 cited
    • 2020Stakeholder Agency Relationships: CEO Stock Options and Corporate Tax Avoidance70 cited
    • 2021Industry and geographic peer effects on corporate tax avoidance: Evidence from China69 cited
    • 2022Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies67 cited
    • 2018Private Communication among Competitors and Public Disclosure61 cited
    • 2023Tax avoidance and earnings management: a neural network approach for the largest European economies58 cited
    • 2019Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country58 cited
    • 2020International tax planning techniques: a review of the literature54 cited
    • 2022The role of corporate board and auditors in tax planning: evidence from Italy43 cited
    • 2019How Costly Is Tax Avoidance? Evidence from Structural Estimation33 cited
    • 2020CFO social ties to non-CEO senior managers and financial restatements31 cited
    • 2024Impact of corporate governance on tax avoidance29 cited
    • 2023Corporate R&D Investments Following Competitors’ Voluntary Disclosures: Evidence from the Drug Development Process28 cited
    • 2021When do firms highlight their effective tax rate?28 cited
    • 2023The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country27 cited