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Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia
16 references·1 citing·40 second hopsampled
Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia (2022)Corporate Tax Avoidance and Investment Ef…Tax Aggressiveness and Corporate Transparency (2018)Tax Aggressiveness and Corpor…Financial Constraints and Cash Tax Savings (2015)Financial Constraints and Cas…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Accounting conservatism and firm investment efficiency (2015)Accounting conservatism and f…Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Financial Reporting Quality a…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Theft and taxes☆ (2007)Theft and taxes☆Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Tax shelters and corporate debt policy (2006)Tax shelters and corporate de…Over-investment of free cash flow (2006)Over-investment of free cash …Managerial incentives and risk-taking☆ (2005)Managerial incentives and ris…CEO Overconfidence and Corporate Investment (2005)CEO Overconfidence and Corpor…Taxes and Corporate Finance: A Review (2003)Taxes and Corporate Finance: …Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia (2023)Do more masculine-faced CEOs …FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Boards: Does one size fit all☆ (2007)Are Overconfident CEOs Better Innovators? (2012)Corporate Immunity to the COVID-19 Pandemic (2020)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Corporate financing and investment decisions when firms have information that investors do not have (1984)A Survey of Corporate Governance (1997)How does financial reporting quality relate to investment efficiency? (2009)Government intervention and investment efficiency: Evidence from China (2010)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The Structure of Corporate Ownership: Causes and Consequences (1985)Corporate Governance and Equity Prices (2003)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)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)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)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Who makes acquisitions? CEO overconfidence and the market's reaction☆ (2008)Depression Babies: Do Macroeconomic Experiences Affect Risk Taking?* (2011)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate tax avoidance and high-powered incentives (2005)Long-Run Corporate Tax Avoidance (2008)Management ownership and market valuation (1988)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Separation of Ownership and Control (1983)Corporate Social Responsibility and Investment Efficiency (2015)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)
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References

  • 2005CEO Overconfidence and Corporate Investment3,686 cited
  • 2010A review of tax research3,167 cited
  • 2005Managerial incentives and risk-taking☆2,924 cited
  • 2006Over-investment of free cash flow2,918 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets1,260 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2007Theft and taxes☆876 cited
  • 2006Tax shelters and corporate debt policy799 cited
  • 2003Taxes and Corporate Finance: A Review786 cited
  • 2015Accounting conservatism and firm investment efficiency663 cited
  • 2015Financial Constraints and Cash Tax Savings624 cited
  • 2018Tax Aggressiveness and Corporate Transparency618 cited

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Cited by

  • 2023Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia20 cited