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Political connections, business strategy and tax aggressiveness: evidence from China
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Political connections, business strategy and tax aggressiveness: evidence from China (2022)Political connections, business strategy …Agency costs and tax planning when the government is a major Shareholder (2018)Agency costs and tax planning…Corporate Political Connections and Tax Aggressiveness (2015)Corporate Political Connectio…The Influence of a Firm's Business Strategy on its Tax Aggressiveness (2014)The Influence of a Firm's Bus…Politically Connected Boards of Directors and The Allocation of Procurement Contracts (2013)Politically Connected Boards …Political institutions, connectedness, and corporate risk-taking (2013)Political institutions, conne…Tax Aggressiveness and Accounting Fraud (2012)Tax Aggressiveness and Accoun…Political connections and the cost of equity capital (2012)Political connections and the…Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Business Strategy, Financial …Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …The role of managers' political networking and functional experience in new venture performance: Evidence from China's transition economy (2007)The role of managers' politic…Political connections, financing and firm performance: Evidence from Chinese private firms (2007)Political connections, financ…Political connections and preferential access to finance: The role of campaign contributions (2007)Political connections and pre…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia (2006)Public policy, political conn…Industrial dynamics and managerial networking in an emerging market: the case of China (2003)Industrial dynamics and manag…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital Structure? Some Evidence from International Data (1995)Political connections, tax benefits and firm performance: Evidence from China (2011)In the name of charity: Political connections and strategic corporate social responsibility in a transition economy (2014)Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014)Optimal capital structure under corporate and personal taxation (1980)On the Existence of an Optimal Capital Structure: Theory and Evidence (1984)Empirical tax research in accounting (2001)The incentives for tax planning (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Economic Action and Social Structure: The Problem of Embeddedness (1985)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)Dynamic Managerial Capabilities (2014)Estimating the Value of Political Connections (2001)Politically Connected Firms (2006)Do Politically Connected Boards Affect Firm Value? (2008)Law and Finance (1998)Investor protection and corporate governance (2000)The Cross-Section of Expected Stock Returns (1992)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Industry costs of equity (1997)The value of local political connections in a low-corruption environment (2013)Professors in the Boardroom and Their Impact on Corporate Governance and Firm Performance (2014)Climate risk: The price of drought (2020)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Corporate governance, incentives, and tax avoidance (2015)Protection For Sale (1992)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Differences between Politically Connected and Nonconnected Firms: A Cross‐Country Analysis (2010)The politics of government investment (2012)Political Connections and the Cost of Bank Loans (2013)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Exploration and Exploitation in Organizational Learning (1991)CEO Gender, Ethical Leadership, and Accounting Conservatism (2014)Financial statement comparability and expected crash risk (2016)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate tax avoidance and high-powered incentives (2005)Long-Run Corporate Tax Avoidance (2008)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)
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References

  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2007Political connections, financing and firm performance: Evidence from Chinese private firms1,797 cited
  • 2007Political connections and preferential access to finance: The role of campaign contributions1,732 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2007The role of managers' political networking and functional experience in new venture performance: Evidence from China's transition economy1,006 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 2013Politically Connected Boards of Directors and The Allocation of Procurement Contracts920 cited
  • 2012Political connections and the cost of equity capital762 cited
  • 2012Business Strategy, Financial Reporting Irregularities, and Audit Effort618 cited
  • 2006Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia596 cited
  • 2003Industrial dynamics and managerial networking in an emerging market: the case of China561 cited
  • 2015Corporate Political Connections and Tax Aggressiveness517 cited
  • 2014The Influence of a Firm's Business Strategy on its Tax Aggressiveness430 cited
  • 2018Agency costs and tax planning when the government is a major Shareholder

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421 cited
  • 2013Political institutions, connectedness, and corporate risk-taking352 cited
  • 2012Tax Aggressiveness and Accounting Fraud322 cited
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