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The Interplay Between Tax Havens, Geographic Disclosures and Corporate Tax Avoidance: Evidence from European Union
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The Interplay Between Tax Havens, Geographic Disclosures and Corporate Tax Avoidance: Evidence from European Union (2021)The Interplay Between Tax Havens, Geograp…Public Pressure and Corporate Tax Behavior (2015)Public Pressure and Corporate…Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …A review of tax research (2010)A review of tax researchUsing Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (2009)Using Financial Accounting Da…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Segment Profitability and the Proprietary and Agency Costs of Disclosure (2007)Segment Profitability and the…Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia (2007)Determinants of the variabili…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…The demand for tax haven operations (2005)The demand for tax haven oper…Corporate governance and voluntary disclosure (2003)Corporate governance and volu…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Taxes and firm size (1983)Taxes and firm sizeTowards a Positive Theory of the Determination of Accounting Standards. (1978)Optimal capital structure under corporate and personal taxation (1980)Exposure, legitimacy, and social disclosure (1991)Debt and the marginal tax rate (1996)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)On the Existence of an Optimal Capital Structure: Theory and Evidence (1984)Empirical tax research in accounting (2001)The incentives for tax planning (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate Governance and Equity Prices (2003)Managing with Style: The Effect of Managers on Firm Policies (2003)What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
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References

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  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 2010A review of tax research3,167 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 1983Taxes and firm size881 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
  • 2005The demand for tax haven operations622 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
  • 2015Public Pressure and Corporate Tax Behavior538 cited
  • 2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia

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501 cited
  • 2007Segment Profitability and the Proprietary and Agency Costs of Disclosure467 cited
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