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CORPORATE TAX COMPLIANCE AND FINANCIAL REPORTING

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References

1972Income tax evasion: a theoretical analysis4,964 cited
1994A Review of Financial Studies (1)885 cited
1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
1991An Econometric Analysis of Income Tax Evasion and Its Detection471 cited
1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks442 cited
1986The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement402 cited
1992Why people pay taxes : tax compliance and enforcement366 cited
1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes278 cited
1997Tax-Induced Earnings Management by Firms with Net Operating Losses262 cited
1996The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms259 cited
1993The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions223 cited
1996Dividend-based earnings management: Empirical evidence from Finland190 cited
1991Income Shifting in U.S. Multinational Corporations171 cited

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1992

Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986

162 cited

1992Earnings Management and the Corporate Alternative Minimum Tax147 cited

Cited by

1989Taxpayer compliance under uncertainty79 cited
2000Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China's Developing Economy75 cited
2020Corporate In‐house Tax Departments*62 cited
2013Tax Effects of Book-Tax Conformity, Financial Reporting Incentives, and Firm Size46 cited
2020(Un)intended consequences? The impact of the 2017 tax cuts and jobs act on shareholder wealth46 cited
2021Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate43 cited
2023Corporate tax avoidance and stock price crash risk: the moderating effects of corporate governance33 cited
2006Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing32 cited
2023The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform25 cited
2020Top Management Team Intrapersonal Functional Diversity and Tax Avoidance24 cited
2010Diferencias en agresividad fiscal entre empresas familiares y no familiares16 cited