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Ownership Structure and Tax Avoidance in Asia: a Systematic Literature Review and a Research Agenda
16 references·1 citing·50 second hop
Ownership Structure and Tax Avoidance in Asia: a Systematic Literature Review and a Research Agenda (2022)Ownership Structure and Tax Avoidance in …ROSES RepOrting standards for Systematic Evidence Syntheses: pro forma, flow-diagram and descriptive summary of the plan and conduct of environmental systematic reviews and systematic maps (2018)ROSES RepOrting standards for…On the shoulders of giants: undertaking a structured literature review in accounting (2016)On the shoulders of giants: u…Institutional Ownership and Corporate Tax Avoidance: New Evidence (2016)Institutional Ownership and C…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…The separation of ownership and control and corporate tax avoidance (2013)The separation of ownership a…Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…The effect of board of director composition on corporate tax aggressiveness (2010)The effect of board of direct…Do corporate governance characteristics influence tax management? (2010)Do corporate governance chara…Undertaking a literature review: a step-by-step approach (2008)Undertaking a literature revi…Large shareholders and firm performance—An empirical examination of founding-family ownership (2008)Large shareholders and firm p…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 separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Tax Avoidance, Evasion, and Administration (2000)Tax Avoidance, Evasion, and A…A Theory of Justice (1971)A Theory of JusticeThe Influence of Investment Decisions and Corporate Financial Performance on Tax Avoidance: A Cross-country Study (2023)The Influence of Investment D…Writing an integrative review (1998)Step-by-step guide to critiquing research. 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(2009)The PRISMA Statement for Reporting Systematic Reviews and Meta-Analyses of Studies That Evaluate Health Care Interventions: Explanation and Elaboration (2009)PRISMA-S: an extension to the PRISMA Statement for Reporting Literature Searches in Systematic Reviews (2021)Updating guidance for reporting systematic reviews: development of the PRISMA 2020 statement (2021)PRISMA2020 : An R package and Shiny app for producing PRISMA 2020‐compliant flow diagrams, with interactivity for optimised digital transparency and Open Synthesis (2022)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)Law, Finance, and Economic Growth in China (2003)How do family ownership, control and management affect firm value? (2005)The Structure of Corporate Ownership: Causes and Consequences (1985)Corporate Governance and Equity Prices (2003)A review of tax research (2010)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)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. 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References

  • 1971A Theory of Justice9,782 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2008Undertaking a literature review: a step-by-step approach1,494 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2016On the shoulders of giants: undertaking a structured literature review in accounting1,033 cited
  • 2018ROSES RepOrting standards for Systematic Evidence Syntheses: pro forma, flow-diagram and descriptive summary of the plan and conduct of environmental systematic reviews and systematic maps994 cited
  • 2000Tax Avoidance, Evasion, and Administration913 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
  • 2008Large shareholders and firm performance—An empirical examination of founding-family ownership794 cited
  • 2010Do corporate governance characteristics influence tax management?612 cited
  • 2013The separation of ownership and control and corporate tax avoidance509 cited
  • 2010

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The effect of board of director composition on corporate tax aggressiveness
489 cited
  • 2016Institutional Ownership and Corporate Tax Avoidance: New Evidence473 cited
  • Cited by

    • 2023The Influence of Investment Decisions and Corporate Financial Performance on Tax Avoidance: A Cross-country Study10 cited