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Tax enforcement and corporate financial irregularities: Evidence from China
16 references·0 citing·49 second hopsampled
Tax enforcement and corporate financial irregularities: Evidence from China (2023)Tax enforcement and corporate financial i…Tax Aggressiveness and Corporate Transparency (2018)Tax Aggressiveness and Corpor…Do corporate taxes hinder innovation? (2017)Do corporate taxes hinder inn…Tax Policy and Heterogeneous Investment Behavior (2016)Tax Policy and Heterogeneous …No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)No Taxation without Informati…Tax structures in developing countries: Many puzzles and a possible explanation (2009)Tax structures in developing …Salience and Taxation: Theory and Evidence (2009)Salience and Taxation: Theory…Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms (2009)Competition and Corporate Tax…Theft and taxes☆ (2007)Theft and taxes☆Understanding the Process of Economic Change (2005)Understanding the Process of …Political turnover and economic performance: the incentive role of personnel control in China (2004)Political turnover and econom…Financial accounting information, organizational complexity and corporate governance systems (2003)Financial accounting informat…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota (2001)Taxpayer response to an incre…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Tax Avoidance, Evasion, and Administration (2000)Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark (2011)Corruption in Developing Countries (2012)The behavioralist as tax collector: Using natural field experiments to enhance tax compliance (2017)Tax Compliance and Enforcement (2019)China statistical yearbook (1988)The relation between earnings and cash flows (1998)Corporate tax avoidance and high-powered incentives (2005)Processing Trade, Tariff Reductions and Firm Productivity: Evidence from Chinese Firms (2014)Patent statistics: A good indicator for innovation in China? Patent subsidy program impacts on patent quality (2015)The consequences of spatially differentiated water pollution regulation in China (2018)Outside directors and CEO turnover (1988)Econometric Analysis of Cross Section and Panel Data (2001)Regional decentralization and fiscal incentives: Federalism, Chinese style (2005)The Political Economy of the Rent-Seeking Society (2008)The Fundamental Institutions of China's Reforms and Development (2011)How do environmental regulation and environmental decentralization affect green total factor energy efficiency: Evidence from China (2020)Aspects of Rational Insurance Purchasing (1968)Crime and Punishment: An Economic Approach (1968)Essays in the Theory of Risk-Bearing. (1972)Shadow Economies: Size, Causes, and Consequences (2000)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)The Dishonesty of Honest People: A Theory of Self-Concept Maintenance (2008)A Contribution to the Theory of Taxation (1927)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)An Exploration in the Theory of Optimum Income Taxation (1971)Does Flattening Government Improve Economic Performance? (2015)Does environmental regulation drive away inbound foreign direct investment? Evidence from a quasi-natural experiment in China (2016)The Return to Protectionism* (2019)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Corporate governance, incentives, and tax avoidance (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Securitization without risk transfer (2012)
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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1972Income tax evasion: a theoretical analysis5,222 cited
  • 2004Political turnover and economic performance: the incentive role of personnel control in China3,691 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2009Salience and Taxation: Theory and Evidence2,917 cited
  • 2003Financial accounting information, organizational complexity and corporate governance systems1,058 cited
  • 2007Theft and taxes☆876 cited
  • 2009Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms837 cited
  • 2015No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax821 cited
  • 2001Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota784 cited
  • 2018Tax Aggressiveness and Corporate Transparency618 cited
  • 2005Understanding the Process of Economic Change594 cited
  • 2009Tax structures in developing countries: Many puzzles and a possible explanation584 cited

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  • 2016Tax Policy and Heterogeneous Investment Behavior570 cited
  • 2017Do corporate taxes hinder innovation?505 cited
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