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Tax Specific Versus Generic Accounting-Based Textual Analysis and the Relationship with Effective Tax Rates: Building Context
16 references·3 citing·40 second hopsampled
Tax Specific Versus Generic Accounting-Based Textual Analysis and the Relationship with Effective Tax Rates: Building Context (2020)Tax Specific Versus Generic Accounting-Ba…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…Textual risk disclosures and investors’ risk perceptions (2013)Textual risk disclosures and …Detecting Deceptive Discussions in Conference Calls (2012)Detecting Deceptive Discussio…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…The incentives for tax planning (2011)The incentives for tax planni…Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)Earnings conference calls and…Disclosure Tone and Shareholder Litigation (2011)Disclosure Tone and Sharehold…Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language* (2011)Beyond the Numbers: Measuring…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…The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)The Effect of Disclosures by …Management's Tone Change, Post Earnings Announcement Drift and Accruals (2009)Management's Tone Change, Pos…More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)More Than Words: Quantifying …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards (2004)Is All That Talk Just Noise? …Using Semantic Similarity to Proxy for Knowledge Structures in Accounting Research (2025)Using Semantic Similarity to …How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach (2023)How Useful Are Tax Disclosure…Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Enterprise Unstructured Text Data (2022)Advanced Artificial Intellige…Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Textual Analysis in Accounting and Finance: A Survey (2016)Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate Governance and Equity Prices (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Financial Constraints and Cash Tax Savings (2015)Tax Aggressiveness and Corporate Transparency (2018)How does financial reporting quality relate to investment efficiency? (2009)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Structure of Corporate Ownership: Causes and Consequences (1985)The Effect of Corporate Tax Avoidance on the Cost of Equity (2013)Corporate Political Connections and Tax Aggressiveness (2015)Incorrect Inferences When Using Residuals as Dependent Variables (2018)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Media Coverage and the Cross‐section of Stock Returns (2009)The Sum of All FEARS Investor Sentiment and Asset Prices (2014)Disclosure level and the cost of equity capital. (1997)Mine Your Own Business: Market-Structure Surveillance Through Text Mining (2012)Manager sentiment and stock returns (2018)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)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The economic implications of corporate financial reporting (2005)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)Expected stock returns and volatility (1987)On the Relation between the Expected Value and the Volatility of the Nominal Excess Return on Stocks (1993)The Econometrics of Financial Markets (2012)
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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2010A review of tax research3,167 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2004Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards2,369 cited
  • 2008More Than Words: Quantifying Language to Measure Firms' Fundamentals2,310 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2009The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis1,022 cited
  • 2011The incentives for tax planning861 cited
  • 2009Management's Tone Change, Post Earnings Announcement Drift and Accruals712 cited
  • 2011Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language*699 cited
  • 2013Textual risk disclosures and investors’ risk perceptions685 cited
  • 2011Earnings conference calls and stock returns: The incremental informativeness of textual tone673 cited
  • 2012Detecting Deceptive Discussions in Conference Calls601 cited
  • 2009

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Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
597 cited
  • 2011Disclosure Tone and Shareholder Litigation597 cited
  • Cited by

    • 2023How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach32 cited
    • 2022Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Enterprise Unstructured Text Data4 cited
    • 2025Using Semantic Similarity to Proxy for Knowledge Structures in Accounting Research3 cited