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The impact of ownership concentration on the trade-off between financial and tax reporting
16 references·16 citing·42 second hopsampled
The impact of ownership concentration on the trade-off between financial and tax reporting (1995)The impact of ownership concentration on …Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…Agency costs and innovation some empirical evidence (1995)Agency costs and innovation s…Majority owner-managers and organizational efficiency (1994)Majority owner-managers and o…The Timing of Asset Sales and Earnings Manipulation. (1993)The Timing of Asset Sales and…Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes (1993)Geographic Income Shifting by…Taxes and Business Strategy: A Planning Approach (1991)Taxes and Business Strategy: …Causes, Consequences, and Shareholder Wealth Effects of Management Turnover: A Review of the Empirical Evidence (1990)Causes, Consequences, and Sha…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)Efficient Capital Markets, In…Cross-sectional variation in the stock market response to accounting earnings announcements (1989)Cross-sectional variation in …The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…Positive Accounting Theory (1985)Positive Accounting TheoryThe Structure of Ownership and the Theory of the Firm (1983)The Structure of Ownership an…Separation of Ownership and Control (1983)Separation of Ownership and C…The effect of owner versus management control on the choice of accounting methods (1982)The effect of owner versus ma…Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms (2015)Tax Havens and Effective Tax …What Determines the Use of Capital Budgeting Methods? Evidence from Swedish Listed Companies (2014)What Determines the Use of Ca…Public versus Private Firm Responses to the Tax Rate Reduction in China (2013)Public versus Private Firm Re…Information asymmetry, mutual funds and earnings management: Evidence from China (2013)Information asymmetry, mutual…The Impact of Dual Class Structure on Earnings Management Activities (2010)The Impact of Dual Class Stru…Institutional Ownership and Tax Aggressiveness (2009)Institutional Ownership and T…Managerial Opportunism in Accounting Choice: Evidence from Directors' and Officers' Liability Insurance Purchases (2008)Managerial Opportunism in Acc…On the Association between Changes in Corporate Ownership and Changes in Auditor Quality in a Transitional Economy (2007)On the Association between Ch…Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case (2007)Does public/private status af…The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework (2006)The impact of tax holidays on…Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide (2006)Factors influencing a firm's …Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Tests (2005)Corporate Governance, Earning…The effect of management incentives and cross-listing status on the accounting treatment of R&D spending (2003)The effect of management ince…Performance reporting by oil and gas firms: contractual and value implications (2002)Performance reporting by oil …The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOs* (2000)The Impact of Financial and T…Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China's Developing Economy (2000)Tax Holidays and Tax Noncompl…The Modern Corporation and Private Property (1933)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and Residual Claims (1983)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Specification Tests in Econometrics (1978)Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)Loan loss provisioning and economic slowdowns: too much, too late? (2003)The crisis of fair-value accounting: Making sense of the recent debate (2009)Job Market Signaling (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Dividend Policy under Asymmetric Information (1985)Corporate Governance and Equity Prices (2003)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Meta-Analytic Procedures for Social Research. (1994)Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Credit Cycles, Credit Risk, and Prudential Regulation (2005)Discretionary Revenues as a Measure of Earnings Management (2010)Dividend Policy, Growth, and the Valuation of Shares (1961)An Empirical Evaluation of Accounting Income Numbers (1968)Association between accounting performance measures and stock prices (1992)Price and return models (1995)The implied cost of capital: A new approach (2011)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)On financial contracting (1979)Outside directors and CEO turnover (1988)ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY (2000)Stock repurchases as an earnings management device (2006)Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Empirical tax research in accounting (2001)Auditor choice and the cost of debt capital for newly public firms (2004)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Local Governments as Industrial Firms: An Organizational Analysis of China's Transitional Economy (1995)The Role of the Local State in China's Transitional Economy (1995)The Theory of the Firm as Governance Structure: From Choice to Contract (2002)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
  • 1983The Structure of Ownership and the Theory of the Firm2,352 cited
  • 1991Taxes and Business Strategy: A Planning Approach920 cited
  • 1989Cross-sectional variation in the stock market response to accounting earnings announcements816 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
  • 1993The Timing of Asset Sales and Earnings Manipulation.556 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 1995Agency costs and innovation some empirical evidence370 cited
  • 1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes278 cited
  • 1982The effect of owner versus management control on the choice of accounting methods264 cited
  • 1994Majority owner-managers and organizational efficiency

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242 cited
  • 1990Causes, Consequences, and Shareholder Wealth Effects of Management Turnover: A Review of the Empirical Evidence165 cited
  • Cited by

    • 2013Public versus Private Firm Responses to the Tax Rate Reduction in China89 cited
    • 2015Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms79 cited
    • 2000Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China's Developing Economy75 cited
    • 2009Institutional Ownership and Tax Aggressiveness66 cited
    • 2010The Impact of Dual Class Structure on Earnings Management Activities65 cited
    • 2000The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOs*63 cited
    • 2007On the Association between Changes in Corporate Ownership and Changes in Auditor Quality in a Transitional Economy62 cited
    • 2006Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide56 cited
    • 2003The effect of management incentives and cross-listing status on the accounting treatment of R&D spending53 cited
    • 2013Information asymmetry, mutual funds and earnings management: Evidence from China51 cited
    • 2014What Determines the Use of Capital Budgeting Methods? Evidence from Swedish Listed Companies50 cited
    • 2006The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework49 cited
    • 2005Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Tests41 cited
    • 2007Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case38 cited
    • 2002Performance reporting by oil and gas firms: contractual and value implications38 cited
    • 2008Managerial Opportunism in Accounting Choice: Evidence from Directors' and Officers' Liability Insurance Purchases37 cited