References

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• 2005The economic implications of corporate financial reporting6,337 cited
• 1985Positive Accounting Theory5,837 cited
• 1997Industry costs of equity5,793 cited
• 2010A review of tax research3,167 cited
• 2008Long-Run Corporate Tax Avoidance2,133 cited
• 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
• 2004The Economic Implications of Corporate Financial Reporting1,998 cited
• 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
• 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
• 1999Market Rewards Associated with Patterns of Increasing Earnings909 cited
• 1983Taxes and firm size881 cited
• 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
• 2011The incentives for tax planning861 cited
• 2010Differences between Politically Connected and Nonconnected Firms: A Cross‐Country Analysis776 cited
• 2014