SZodixStudyAcademic Library
DashboardShelvesOpen accessMy libraryInboxNotesWriteLearnAlerts
More
Ask your libraryNotificationsQuick citeReview
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Role of IRS Monitoring in Equity Pricing in Public Firms*
16 references·15 citing·27 second hopsampled
The Role of IRS Monitoring in Equity Pricing in Public Firms* (2011)The Role of IRS Monitoring in Equity Pric…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Illiquidity and stock returns: cross-section and time-series effects (2002)Illiquidity and stock returns…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Law and Finance (1998)Law and FinanceA Survey of Corporate Governance (1997)A Survey of Corporate Governa…Multifactor Explanations of Asset Pricing Anomalies (1996)Multifactor Explanations of A…Financial Dependence and Growth (1996)Financial Dependence and Grow…Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Positive Accounting Theory (1985)Positive Accounting TheoryDeterminants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Risk, Return, and Equilibrium: Empirical Tests (1973)Risk, Return, and Equilibrium…CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)CORPORATE INCOME TAXES AND TH…The Modern Corporation and Private Property (1933)The Modern Corporation and Pr…The Golden Tax Project III and green innovation: evidence from heavily polluting enterprises in China (2023)The Golden Tax Project III an…Tax authority enforcement and stock price crash risk: Evidence from China (2023)Tax authority enforcement and…Is institutional common ownership commonly priced? Insights from the cost of equity capital (2023)Is institutional common owner…The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system (2022)The impact of tax enforcement…The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia (2022)The impact of internal and ex…The Effect of Tax Authority Enforcement on Earnings Informativeness (2021)The Effect of Tax Authority E…Tax Haven Incorporation and the Cost of Capital (2020)Tax Haven Incorporation and t…Does IRS Monitoring Deter Managers From Committing Accounting Fraud? (2020)Does IRS Monitoring Deter Man…Corporate governance and institutions—A review and research agenda (2020)Corporate governance and inst…The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise (2018)The value relevance of taxes:…Corporate Tax Enforcement Externalities and the Banking Sector (2018)Corporate Tax Enforcement Ext…A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees (2016)A potential benefit of increa…Compensation in the Post‐ FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty (2015)Compensation in the Post‐ FIN…Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities? (2012)Are State Tax Amnesty Program…Evaluating Implied Cost of Capital Estimates (2011)Evaluating Implied Cost of Ca…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)A five-factor asset pricing model (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Capital Structure Puzzle (1984)Credit Rationing in Markets with Imperfect Information (1981)A Contribution to the Empirics of Economic Growth (1992)Financial intermediation and growth: Causality and causes (2000)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)The Behavior of Stock-Market Prices (1965)THE VALUATION OF RISK ASSETS AND THE SELECTION OF RISKY INVESTMENTS IN STOCK PORTFOLIOS AND CAPITAL BUDGETS**This paper is another in a series of interrelated theoretical and statistical studies of corporate financial and investment policies being made under grants from the Rockefeller Foundation, and more recently the Ford Foundation, to the Harvard Business School. The generous support for this work is most gratefully acknowledged. The author is also much indebted to his colleagues Professors Bishop, Christenson, Kahr, Raiffa, and (especially) Schlaifer, for extensive discussion and commentary on an earlier draft of this paper; but responsibility for any errors or imperfections remains strictly his own.[Professor Sharpe's paper, “Capital Asset Prices: A Theory of Market Equilibrium Under Conditions of Risk” (Journal of Finance, September 1964) appeared after this paper was in final form and on its way to the printers. My first section, which parallels the first half of his paper (with corresponding conclusions), sets the algebraic framework for sections II, III and VI, (which have no counterpart in his paper) and for section IV on the equilibrium prices of risk assets, concerning which our results differ significantly for reasons which will be explored elsewhere. Sharpe does not take up the capital budgeting problem developed in section V below.] (1975)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Editor's Choice Digesting Anomalies: An Investment ApproachOn Persistence in Mutual Fund Performance (1997)Liquidity Risk and Expected Stock Returns (2003)Asset pricing with liquidity risk (2005)Separation of Ownership and Control (1983)Investor protection and corporate governance (2000)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)The separation of ownership and control in East Asian Corporations (2000)Earnings management and investor protection: an international comparison (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1998Law and Finance17,902 cited
  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 2002Illiquidity and stock returns: cross-section and time-series effects10,008 cited
  • 1996Financial Dependence and Growth8,055 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1933The Modern Corporation and Private Property7,361 cited
  • 1996Multifactor Explanations of Asset Pricing Anomalies6,710 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 1963CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION5,951 cited
  • 1985Positive Accounting Theory

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

5,837 cited

Cited by

  • 2020Corporate governance and institutions—A review and research agenda85 cited
  • 2011Evaluating Implied Cost of Capital Estimates76 cited
  • 2018Corporate Tax Enforcement Externalities and the Banking Sector75 cited
  • 2022The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia43 cited
  • 2021The Effect of Tax Authority Enforcement on Earnings Informativeness40 cited
  • 2016A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees39 cited
  • 2022The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system38 cited
  • 2015Compensation in the Post‐ FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty34 cited
  • 2023Is institutional common ownership commonly priced? Insights from the cost of equity capital33 cited
  • 2020Does IRS Monitoring Deter Managers From Committing Accounting Fraud?31 cited
  • 2018The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise30 cited
  • 2020Tax Haven Incorporation and the Cost of Capital28 cited
  • 2012Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?24 cited
  • 2023Tax authority enforcement and stock price crash risk: Evidence from China23 cited
  • 2023The Golden Tax Project III and green innovation: evidence from heavily polluting enterprises in China15 cited