SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Empirical tax research in accounting: A discussion
16 references·16 citing·38 second hopsampled
Empirical tax research in accounting: A discussion (2001)Empirical tax research in accounting: A d…The cost of capital, corporation finance and the theory of investment (2008)The cost of capital, corporat…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Empirical tax research in accounting (2001)Empirical tax research in acc…How Big Are the Tax Benefits of Debt? (2000)How Big Are the Tax Benefits …A Theory of Dividends Based on Tax Clienteles (2000)A Theory of Dividends Based o…Taxes, Financing Decisions, and Firm Value (1998)Taxes, Financing Decisions, a…How Big are the Tax Benefits of Debt? (1998)How Big are the Tax Benefits …Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status (1998)Debt, Leases, Taxes, and the …Proxies for the corporate marginal tax rate (1996)Proxies for the corporate mar…The Limits of Arbitrage (1995)The Limits of ArbitrageEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…Principles of corporate finance (1982)Principles of corporate finan…DEBT AND TAXES* (1977)DEBT AND TAXES*Debt and Taxes (1977)Debt and TaxesCORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)CORPORATE INCOME TAXES AND TH…Implementing environmental protection tax in China: an alternative framework (2022)Implementing environmental pr…Corporate tax effects of economic policy uncertainty (2020)Corporate tax effects of econ…An empirical examination of the influence of e-commerce on tax avoidance in Europe (2020)An empirical examination of t…Trade‐offs between Tax and Financial Reporting Benefits: Evidence from Purchase Price Allocations in Taxable Acquisitions (2019)Trade‐offs between Tax and Fi…Financial statement comparability and corporate tax avoidance: evidence from China (2019)Financial statement comparabi…Modeling and interpreting regressions with interactions (2018)Modeling and interpreting reg…Environmental Uncertainty and Tax Avoidance (2017)Environmental Uncertainty and…Determinants and Consequences of Corporate Tax Avoidance (2013)Determinants and Consequences…The Reputational Costs of Tax Avoidance (2012)The Reputational Costs of Tax…How Do Cross-Country Differences in Corporate Tax Rates Affect Firm Value? (2012)How Do Cross-Country Differen…Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts (2008)Real Earnings Management and …Estimates of the Magnitude of Financial and Tax Reporting Conflicts (2007)Estimates of the Magnitude of…Fundamentals of shareholder tax capitalization (2006)Fundamentals of shareholder t…Near Zero Taxable Income Reporting by Nonprofit Organizations (2003)Near Zero Taxable Income Repo…Dividend taxes and firm valuation: (2003)Dividend taxes and firm valua…Dividend Taxes and Firm Valuation: A Re-Examination (2001)Dividend Taxes and Firm Valua…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)A model of investor sentiment /CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Behavior of Stock-Market Prices (1965)The Cross-Section of Expected Stock Returns (1992)Investor Sentiment and the Cross‐Section of Stock Returns (2006)Market Liquidity and Funding Liquidity (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Asset pricing and the bid-ask spread (1986)Theory of Financial Decision Making. (1988)The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States (2013)Corporate financing and investment decisions when firms have information that investors do not have (1984)Common risk factors in the returns on stocks and bonds (1993)Auditor choice and the cost of debt capital for newly public firms (2004)Does the Contribution of Corporate Cash Holdings and Dividends to Firm Value Depend on Governance? A Cross‐country Analysis (2006)Corporate Tax Avoidance and Firm Value (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)The incentives for tax planning (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Determinants of corporate borrowing (1977)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Capital Structure (2001)Capital Structure and Stock Returns (2004)Does the Source of Capital Affect Capital Structure? (2005)The theory and practice of corporate finance: evidence from the field (2001)Top-Management Compensation and Capital Structure (1993)Relationship between innovativeness, quality, growth, profitability, and market value (2005)Does Investor Misvaluation Drive the Takeover Market? (2006)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2008The cost of capital, corporation finance and the theory of investment8,614 cited
  • 1963CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION5,951 cited
  • 1995The Limits of Arbitrage5,282 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1977DEBT AND TAXES*2,896 cited
  • 2000How Big Are the Tax Benefits of Debt?1,483 cited
  • 1998Taxes, Financing Decisions, and Firm Value1,037 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 1982Principles of corporate finance990 cited
  • 2001Empirical tax research in accounting956 cited
  • 2000A Theory of Dividends Based on Tax Clienteles857 cited
  • 1998How Big are the Tax Benefits of Debt?805 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 1996Proxies for the corporate marginal tax rate640 cited
  • 1977Debt and Taxes598 cited
  • 1998Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status595 cited

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

Cited by

  • 2017Environmental Uncertainty and Tax Avoidance71 cited
  • 2018Modeling and interpreting regressions with interactions67 cited
  • 2003Dividend taxes and firm valuation:56 cited
  • 2012How Do Cross-Country Differences in Corporate Tax Rates Affect Firm Value?53 cited
  • 2003Near Zero Taxable Income Reporting by Nonprofit Organizations49 cited
  • 2020An empirical examination of the influence of e-commerce on tax avoidance in Europe45 cited
  • 2019Trade‐offs between Tax and Financial Reporting Benefits: Evidence from Purchase Price Allocations in Taxable Acquisitions39 cited
  • 2007Estimates of the Magnitude of Financial and Tax Reporting Conflicts37 cited
  • 2013Determinants and Consequences of Corporate Tax Avoidance37 cited
  • 2001Dividend Taxes and Firm Valuation: A Re-Examination34 cited
  • 2012The Reputational Costs of Tax Avoidance32 cited
  • 2019Financial statement comparability and corporate tax avoidance: evidence from China31 cited
  • 2006Fundamentals of shareholder tax capitalization31 cited
  • 2022Implementing environmental protection tax in China: an alternative framework29 cited
  • 2008Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts25 cited
  • 2020Corporate tax effects of economic policy uncertainty21 cited