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Financial Statement Comparability and Corporate Tax Strategy
16 references·0 citing·36 second hopsampled
Financial Statement Comparability and Corporate Tax Strategy (2022)Financial Statement Comparability and Cor…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…The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Law and Finance (1998)Law and FinanceCommon risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)Earnings Management During Import Relief Investigations (1991)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Detecting Earnings Management (2012)Corporate social responsibility and access to finance (2013)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Management ownership and market valuation (1988)Long-Run Corporate Tax Avoidance (2008)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)
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References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1998Law and Finance17,902 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010A review of tax research3,167 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited

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2012
Incentives for Tax Planning and Avoidance: Evidence from the Field
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