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The effect of ownership structure on tax avoidance with audit quality as a moderating variable: evidence from the ailing economics
16 references·1 citing·36 second hop
The effect of ownership structure on tax avoidance with audit quality as a moderating variable: evidence from the ailing economics (2023)The effect of ownership structure on tax …Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…The Theory of Tax Evasion: A Retrospective View (2005)The Theory of Tax Evasion: A …Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Empirical tax research in accounting (2001)Empirical tax research in acc…Board of director involvement in restructuring: The effects of board versus managerial controls and characteristics (1993)Board of director involvement…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Auditor size and audit quality (1981)Auditor size and audit qualityOptimal capital structure under corporate and personal taxation (1980)Optimal capital structure und…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Family Ownership, Corporate Governance Quality and Tax Avoidance: Evidence from an Emerging Market—The Case of Jordan (2024)Family Ownership, Corporate G…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Market Timing and Capital Structure (2002)The cost of capital, corporation finance and the theory of investment (2008)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Management ownership and market valuation (1988)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate Governance and Equity Prices (2003)Managing with Style: The Effect of Managers on Firm Policies (2003)What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)
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References

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  • 1981Auditor size and audit quality5,862 cited
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  • 1980Optimal capital structure under corporate and personal taxation2,906 cited
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  • 1993

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Board of director involvement in restructuring: The effects of board versus managerial controls and characteristics
545 cited

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  • 2024Family Ownership, Corporate Governance Quality and Tax Avoidance: Evidence from an Emerging Market—The Case of Jordan27 cited