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Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate
16 references·5 citing·37 second hopsampled
Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate (2021)Information processing costs and corporat…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Boardroom centrality and firm performance (2013)Boardroom centrality and firm…Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Correcting for Cross-Sectiona…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)Enjoying the Quiet Life? Corp…Taxes and firm size (1983)Taxes and firm sizeExploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies (2024)Exploring impact of profitabi…The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country (2023)The impact of managerial abil…Corporate tax risk: a literature review and future research directions (2021)Corporate tax risk: a literat…Information processing costs and stock price informativeness: Evidence from the XBRL mandate (2020)Information processing costs …Financial statement comparability and corporate tax avoidance: evidence from China (2019)Financial statement comparabi…Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)Tobin's q, Corporate Diversification, and Firm Performance (1994)Diversification's effect on firm value (1995)A Survey of Corporate Governance (1997)CEO Overconfidence and Corporate Investment (2005)What Matters in Corporate Governance? (2008)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Common Errors: How to (and Not to) Control for Unobserved Heterogeneity (2012)Corporate Immunity to the COVID-19 Pandemic (2020)On Persistence in Mutual Fund Performance (1997)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Robust Inference With Multiway Clustering (2011)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Performance matched discretionary accrual measures (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Management ownership and market valuation (1988)Errors in Estimating Accruals: Implications for Empirical Research (2002)Long-Run Corporate Tax Avoidance (2008)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Policy Uncertainty and Corporate Investment (2015)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2003Enjoying the Quiet Life? Corporate Governance and Managerial Preferences3,773 cited
  • 2010A review of tax research3,167 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 1983Taxes and firm size881 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited

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  • 2013Boardroom centrality and firm performance726 cited
  • Cited by

    • 2021Corporate tax risk: a literature review and future research directions32 cited
    • 2019Financial statement comparability and corporate tax avoidance: evidence from China31 cited
    • 2023The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country27 cited
    • 2024Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies21 cited
    • 2020Information processing costs and stock price informativeness: Evidence from the XBRL mandate17 cited