SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Tax haven incorporation and financial reporting transparency
16 references·3 citing·38 second hopsampled
Tax haven incorporation and financial reporting transparency (2022)Tax haven incorporation and financial rep…A review of tax research (2010)A review of tax researchHow does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …What Matters in Corporate Governance? (2008)What Matters in Corporate Gov…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Corporate governance and firm cash holdings in the US (2007)Corporate governance and firm…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…The market pricing of accruals quality (2005)The market pricing of accrual…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Law and Finance (1998)Law and FinanceThe information content of losses (1995)The information content of lo…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Endogeneity and the economic consequences of tax avoidance (2025)Endogeneity and the economic …Forecasting disorientation in the tax avoidance map: Tax haven subsidiaries and analyst forecasts (2024)Forecasting disorientation in…Trouble in Paradise? Disclosure After Tax Haven Leaks (2021)Trouble in Paradise? Disclosu…Risk, Return, and Equilibrium: Empirical Tests (1973)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)An Integrative Model Of Organizational Trust (1995)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)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)An Empirical Evaluation of Accounting Income Numbers (1968)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)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)The Effects of Executives on Corporate Tax Avoidance (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate financing and investment decisions when firms have information that investors do not have (1984)Textual Analysis in Accounting and Finance: A Survey (2016)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)On Persistence in Mutual Fund Performance (1997)Does governance travel around the world? Evidence from institutional investors (2010)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2016)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1998Law and Finance17,902 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2010A review of tax research3,167 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2008What Matters in Corporate Governance?2,903 cited
  • 1995The information content of losses2,315 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2007

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Corporate governance and firm cash holdings in the US
1,730 cited

Cited by

  • 2021Trouble in Paradise? Disclosure After Tax Haven Leaks17 cited
  • 2025Endogeneity and the economic consequences of tax avoidance15 cited
  • 2024Forecasting disorientation in the tax avoidance map: Tax haven subsidiaries and analyst forecasts10 cited