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The effect of shareholder-debtholder conflicts on corporate tax aggressiveness: Evidence from dual holders
16 references·2 citing·39 second hop
The effect of shareholder-debtholder conflicts on corporate tax aggressiveness: Evidence from dual holders (2022)The effect of shareholder-debtholder conf…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Tax shelters and corporate debt policy (2006)Tax shelters and corporate de…Illiquidity and stock returns: cross-section and time-series effects (2002)Illiquidity and stock returns…The Theory of Capital Structure (1991)The Theory of Capital Structu…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Determinants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)ON THE PRICING OF CORPORATE D…Climate Risk and Tax Avoidance of Climate‐Sensitive Firms (2025)Climate Risk and Tax Avoidanc…Does labor unemployment insurance affect corporate tax aggressiveness? (2023)Does labor unemployment insur…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Option pricing when underlying stock returns are discontinuous (1976)The valuation of options for alternative stochastic processes (1976)An equilibrium characterization of the term structure (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Firms, Contracts, and Financial Structure (1995)What Do We Know about Capital Structure? Some Evidence from International Data (1995)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Separation of Ownership and Control (1983)Law and Finance (1998)Editor's Choice Digesting Anomalies: An Investment ApproachThe Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Liquidity Risk and Expected Stock Returns (2003)Asset pricing with liquidity risk (2005)Performance matched discretionary accrual measures (2005)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate tax avoidance and high-powered incentives (2005)Long-Run Corporate Tax Avoidance (2008)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

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  • 1977Determinants of corporate borrowing13,160 cited
  • 1974ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES*10,779 cited
  • 2002Illiquidity and stock returns: cross-section and time-series effects10,008 cited
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  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited

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2006
Tax shelters and corporate debt policy
799 cited

Cited by

  • 2025Climate Risk and Tax Avoidance of Climate‐Sensitive Firms14 cited
  • 2023Does labor unemployment insurance affect corporate tax aggressiveness?14 cited