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Effective Tax Planning
16 references·2 citing·43 second hop
Effective Tax Planning (2021)Effective Tax PlanningCorporate tax avoidance: data truncation and loss firms (2018)Corporate tax avoidance: data…The taxman cometh: Does tax uncertainty affect corporate cash holdings? (2017)The taxman cometh: Does tax u…Changes in corporate effective tax rates over the past 25 years (2017)Changes in corporate effectiv…Is Tax Avoidance Related to Firm Risk? (2016)Is Tax Avoidance Related to F…Quantifying Managerial Ability: A New Measure and Validity Tests (2011)Quantifying Managerial Abilit…Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?* (2010)Do Auditor‐Provided Tax Servi…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Does Weak Governance Cause Weak Stock Returns? An Examination of Firm Operating Performance and Investors' Expectations (2006)Does Weak Governance Cause We…Corporate Financial Policy and the Value of Cash (2006)Corporate Financial Policy an…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives (2003)Corporate Tax-Planning Effect…Empirical tax research in accounting (2001)Empirical tax research in acc…Understanding the determinants of managerial ownership and the link between ownership and performance (1999)Understanding the determinant…Measuring the efficiency of decision making units (1978)Measuring the efficiency of d…Cost Structure and Tax-Motivated Income Shifting (2023)Cost Structure and Tax-Motiva…The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor (2022)The effect of employee satisf…Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)The Measurement of Productive Efficiency (1957)A Procedure for Ranking Efficient Units in Data Envelopment Analysis (1993)A slacks-based measure of efficiency in data envelopment analysis (2001)Common risk factors in the returns on stocks and bonds (1993)Corporate Governance and Equity Prices (2003)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector (2018)Replicating Anomalies (2018)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate governance and the value of cash holdings (2006)Why Do U.S. Firms Hold So Much More Cash than They Used To? (2009)Costly external finance, corporate investment, and the subprime mortgage credit crisis (2010)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)Corporate governance, incentives, and tax avoidance (2015)Specification Tests in Econometrics (1978)Separation of Ownership and Control (1983)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)How do family ownership, control and management affect firm value? (2005)Boards: Does one size fit all☆ (2007)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)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)Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis (1984)CEO Ability and Management Earnings Forecasts * (2011)Managerial Ability and Earnings Quality (2012)Does CSR matter in times of crisis? Evidence from the COVID-19 pandemic (2021)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Capital markets research in accounting (2001)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)The incentives for tax planning (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)
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References

  • 1978Measuring the efficiency of decision making units29,755 cited
  • 2010A review of tax research3,167 cited
  • 1999Understanding the determinants of managerial ownership and the link between ownership and performance2,502 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2011Quantifying Managerial Ability: A New Measure and Validity Tests1,899 cited
  • 2006Corporate Financial Policy and the Value of Cash1,642 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2006Does Weak Governance Cause Weak Stock Returns? An Examination of Firm Operating Performance and Investors' Expectations957 cited
  • 2001Empirical tax research in accounting956 cited
  • 2017Changes in corporate effective tax rates over the past 25 years471 cited
  • 2016Is Tax Avoidance Related to Firm Risk?449 cited
  • 2003Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives435 cited
  • 2017The taxman cometh: Does tax uncertainty affect corporate cash holdings?308 cited
  • 2018Corporate tax avoidance: data truncation and loss firms

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208 cited
  • 2010Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*190 cited
  • Cited by

    • 2022The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor17 cited
    • 2023Cost Structure and Tax-Motivated Income Shifting14 cited