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Tax haven incorporation and financial reporting transparency · Study

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ArticleTax haven incorporation and financial reporting transparency

Christina M. Lewellen2022

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Articlegreen2022

Tax haven incorporation and financial reporting transparency

Christina M. Lewellen

28 citations·0/0 files stored·Review of Accounting Studies

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Corporate Taxation and Avoidance Corporate Finance and Governance Auditing, Earnings Management, Governance

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1998Law and Finance 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2009How does financial reporting quality relate to investment efficiency?2000The effect of international institutional factors on properties of accounting earnings 2010A review of tax research 2005The market pricing of accruals quality

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2021Trouble in Paradise? Disclosure After Tax Haven Leaks 2025Endogeneity and the economic consequences of tax avoidance 2024Forecasting disorientation in the tax avoidance map: Tax haven subsidiaries and analyst forecasts

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2020Tax Haven Incorporation and the Cost of Capitalarticle · 21 shared references 2020Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?article · 15 shared references 2021The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysisarticle · 15 shared references 2017Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting Quality*article · 14 shared references 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Researchpreprint · 12 shared references 2013Legal Regime and Financial Reporting Qualityarticle · 12 shared references

Details

Year2022

Typearticle

Published2022-04-27

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations28

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1007/s11142-022-09676-2

openalex_workW4293183286

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