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How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions
16 references·0 citing·41 second hopsampled
How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions (2022)How does mandatory IFRS adoption affect t…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…A Review of the IFRS-Adoption Literature (2015)A Review of the IFRS-Adoption…Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Intended and Unintended Conse…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 impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)The impact of mandatory IFRS …A review of tax research (2010)A review of tax researchThe “Antidirector Rights Index” Revisited (2009)The “Antidirector Rights Inde…The law and economics of self-dealing (2008)The law and economics of self…International GAAP Differences: The Impact on Foreign Analysts (2008)International GAAP Difference…Why do countries matter so much for corporate governance?☆ (2007)Why do countries matter so mu…International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Differences in …Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions (2004)Ultimate Ownership, Income Ma…Investor protection and corporate governance (2000)Investor protection and corpo…Law and Finance (1998)Law and FinanceAccounting earnings and top executive compensation (1993)Accounting earnings and top e…Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Performance Pay and Top-Management Incentives (1990)Assessing empirical research in managerial accounting: a value-based management perspective (2001)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Determinants of Firms' Hedging Policies (1985)Corporate Governance and Equity Prices (2003)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Incorrect Inferences When Using Residuals as Dependent Variables (2018)The Problem of Social Cost (1960)Earnings management and investor protection: an international comparison (2003)Law, Finance, and Economic Growth in China (2003)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Corporate social responsibility and access to finance (2013)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)The Structure of Corporate Ownership: Causes and Consequences (1985)The Effect of Corporate Tax Avoidance on the Cost of Equity (2013)Corporate Political Connections and Tax Aggressiveness (2015)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The theory and practice of corporate finance: evidence from the field (2001)The economic implications of corporate financial reporting (2005)Financial Constraints and Cash Tax Savings (2015)Tax Aggressiveness and Corporate Transparency (2018)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Assurance on Sustainability Reports: An International Comparison (2009)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do Institutional Investors Drive Corporate Social Responsibility? International Evidence (2015)
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References

  • 1998Law and Finance17,902 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2010A review of tax research3,167 cited
  • 2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?1,369 cited
  • 2007Why do countries matter so much for corporate governance?☆1,211 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
  • 1993Accounting earnings and top executive compensation763 cited
  • 2009The “Antidirector Rights Index” Revisited725 cited
  • 2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability721 cited
  • 2004Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions593 cited
  • 2008International GAAP Differences: The Impact on Foreign Analysts568 cited
  • 2015A Review of the IFRS-Adoption Literature552 cited
  • 2012

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Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
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