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Empirical tax research in accounting

16 references·16 citing·20 second hopsampled

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References

1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
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1977Determinants of corporate borrowing13,160 cited
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2008The cost of capital, corporation finance and the theory of investment8,614 cited
1984The Capital Structure Puzzle7,520 cited
1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have6,535 cited
1963CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION5,951 cited
1984The Capital Structure Puzzle3,151 cited
1980Optimal capital structure under corporate and personal taxation2,906 cited
1999Understanding the determinants of managerial ownership and the link between ownership and performance2,502 cited
1990Principals and Agents: The Structure of Business1,258 cited
1994Debt-covenant violations and managers' accounting responses1,250 cited
1990Do Taxes Affect Corporate Financing Decisions?1,156 cited
2003Tax‐Avoidance Activities of U.S. Multinational Corporations*

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1,033 cited

1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited

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2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
2003Taxes and Corporate Finance: A Review786 cited
2015Financial Constraints and Cash Tax Savings624 cited
2004The Economic Implications of Corporate Financial Reporting621 cited
2007Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting613 cited
2010Do corporate governance characteristics influence tax management?612 cited
2009Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates597 cited
2012Do IRS Audits Deter Corporate Tax Avoidance?580 cited
2014The importance of the internal information environment for tax avoidance574 cited
2008Accounting Discretion, Corporate Governance, and Firm Performance*557 cited
2004Corporate Tax Avoidance and High Powered Incentives538 cited
2000The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting533 cited
2015Corporate Political Connections and Tax Aggressiveness517 cited