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Impact of Tax Benefits and Earnings Management on Capital structures Across V4 Countries
16 references·1 citing·32 second hop
Impact of Tax Benefits and Earnings Management on Capital structures Across V4 Countries (2021)Impact of Tax Benefits and Earnings Manag…Interrelationship of Migration and Housing in Slovakia (2017)Interrelationship of Migratio…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …The Determinants of Capital Structure: Capital Market-Oriented versus Bank-Oriented Institutions (2008)The Determinants of Capital S…The determinants of capital structure in transitional economies (2006)The determinants of capital s…Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004)Last‐Chance Earnings Manageme…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Capital Structures in Developing Countries (2001)Capital Structures in Develop…On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Determinants of Capital Structure Choice (1988)The Determinants of Capital S…Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Corporate Financing and Inves…Capital Structure Puzzle (1984)Capital Structure PuzzleOptimal capital structure under corporate and personal taxation (1980)Optimal capital structure und…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)CORPORATE INCOME TAXES AND TH…A Systematic Review of Literature and Comprehensive Bibliometric Analysis of Capital Structure Issue (2022)A Systematic Review of Litera…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)Market Timing and Capital Structure (2002)The cost of capital, corporation finance and the theory of investment (2008)Significance tests and goodness of fit in the analysis of covariance structures. (1980)Corporate financing and investment decisions when firms have information that investors do not have (1984)Firms, Contracts, and Financial Structure (1995)A Survey of Corporate Governance (1997)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Event Studies in Economics and Finance (1997)Specification Tests in Econometrics (1978)Financing patterns around the world: Are small firms different?☆ (2008)Transforming disadvantages into advantages: developing-country MNEs in the least developed countries (2008)An International Comparison of Capital Structure and Debt Maturity Choices (2010)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)Disclosure level and the cost of equity capital. (1997)Performance Matched Discretionary Accrual Measures (2001)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Equity Incentives and Earnings Management (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The theory and practice of corporate finance: evidence from the field (2001)Earnings management and investor protection: an international comparison (2003)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have6,535 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1988The Determinants of Capital Structure Choice6,108 cited
  • 1963CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION5,951 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1980Optimal capital structure under corporate and personal taxation2,906 cited
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  • 2008The Determinants of Capital Structure: Capital Market-Oriented versus Bank-Oriented Institutions907 cited
  • 2017Interrelationship of Migration and Housing in Slovakia805 cited
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  • 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*

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620 cited
  • 2006The determinants of capital structure in transitional economies394 cited
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    • 2022A Systematic Review of Literature and Comprehensive Bibliometric Analysis of Capital Structure Issue20 cited