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The Role of IRS Monitoring in Equity Pricing in Public Firms* · Study

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ArticleThe Role of IRS Monitoring in Equity Pricing in Public Firms*

Sadok El Ghoul2011

Article2011

The Role of IRS Monitoring in Equity Pricing in Public Firms*

Sadok El Ghoul · Omrane Guedhami · JEFFREY A. PITTMAN

98 citations·0/0 files stored·Contemporary Accounting Research

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Corporate Taxation and Avoidance Financial Markets and Investment Strategies Corporate Finance and Governance

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1993Common risk factors in the returns on stocks and bonds 1998Law and Finance 1992The Cross-Section of Expected Stock Returns 1997A Survey of Corporate Governance 1973Risk, Return, and Equilibrium: Empirical Tests 1977Determinants of corporate borrowing 1999Corporate Ownership Around the World

Cited by

2020Corporate governance and institutions—A review and research agenda 2011Evaluating Implied Cost of Capital Estimates 2018Corporate Tax Enforcement Externalities and the Banking Sector 2022The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia 2021The Effect of Tax Authority Enforcement on Earnings Informativeness 2016A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees

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Year2011

Typearticle

Published2011-02-25

VenueContemporary Accounting Research

ISSN-L0823-9150

Languageen

Citations98

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1111/j.1911-3846.2011.01065.x

openalex_workW3124200261

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2022

The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system

2015Compensation in the Post‐ FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty