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Climate policy uncertainty and corporate tax avoidance
16 references·5 citing·49 second hop
Climate policy uncertainty and corporate tax avoidance (2023)Climate policy uncertainty and corporate …Climate policy uncertainty and firm-level total factor productivity: Evidence from China (2022)Climate policy uncertainty an…Measuring Climate Policy Uncertainty (2021)Measuring Climate Policy Unce…Directors with foreign experience and corporate tax avoidance (2020)Directors with foreign experi…Temperature Shocks and Establishment Sales (2019)Temperature Shocks and Establ…The impact of climate risk on firm performance and financing choices: An international comparison (2017)The impact of climate risk on…The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets (2017)The Effects of Proprietary In…Taxation and Corporate Risk-Taking (2017)Taxation and Corporate Risk-T…Military experience and corporate tax avoidance (2016)Military experience and corpo…Financial Constraints and Cash Tax Savings (2015)Financial Constraints and Cas…The Reputational Costs of Tax Avoidance (2013)The Reputational Costs of Tax…The incentives for tax planning (2011)The incentives for tax planni…Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2011)Home Country Tax System Chara…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Winter Blues: A SAD Stock Market Cycle (2003)Winter Blues: A SAD Stock Mar…The effect of climate risk on firm cash holdings: evidence from the euro area (2025)The effect of climate risk on…Tax incentives, market competition, and corporate innovation (2025)Tax incentives, market compet…Climate Policy Uncertainty and Corporate Green Strategy Adjustment: A Perspective on Hiring Executives With Environmental Experience (2025)Climate Policy Uncertainty an…Does climate policy uncertainty impair or improve corporate investment efficiency? (2024)Does climate policy uncertain…Climate policy uncertainty and earnings management (2024)Climate policy uncertainty an…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 governance, incentives, and tax avoidance (2015)Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate Governance and Equity Prices (2003)A review of tax research (2010)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Tax Aggressiveness and Corporate Transparency (2018)Managerial discretion and optimal financing policies (1990)Law and Finance (1998)The determinants and implications of corporate cash holdings (1999)Greenwashing in environmental, social and governance disclosures (2020)The impact of climate vulnerability on firms’ cost of capital and access to finance (2020)Climate Risk and Capital Structure (2023)GMM estimation with cross sectional dependence (1999)What Do We Learn from the Weather? The New Climate-Economy Literature (2014)Global non-linear effect of temperature on economic production (2015)Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting (2020)Pricing Climate Change Exposure (2023)Transition versus physical climate risk pricing in European financial markets: a text-based approach (2024)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Economic Forces and the Stock Market (1986)Measuring and Testing the Impact of News on Volatility (1993)On the Relation between the Expected Value and the Volatility of the Nominal Excess Return on Stocks (1993)Sports Sentiment and Stock Returns (2007)Attention to Global Warming (2019)Climate Change, Firm Performance, and Investor Surprises (2023)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The economic implications of corporate financial reporting (2005)Is Tax Avoidance Related to Firm Risk? (2016)The Role of Managerial Ability in Corporate Tax Avoidance (2016)Changes in corporate effective tax rates over the past 25 years (2017)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate tax avoidance and high-powered incentives (2005)Long-Run Corporate Tax Avoidance (2008)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Estimating Production Functions Using Inputs to Control for Unobservables (2003)Temperature Shocks and Economic Growth: Evidence from the Last Half Century (2012)Identification Properties of Recent Production Function Estimators (2015)More sustainable, more productive: Evidence from ESG ratings and total factor productivity among listed Chinese firms (2022)Does green finance really inhibit extreme hypocritical ESG risk? A greenwashing perspective exploration (2023)Climate policy uncertainty and the price dynamics of green and brown energy stocks (2022)Impact of climate policy uncertainty on traditional energy and green markets: Evidence from time-varying granger tests (2022)Dissecting climate risks: Are they reflected in stock prices? (2023)
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References

  • 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
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2003Winter Blues: A SAD Stock Market Cycle1,105 cited
  • 2011The incentives for tax planning861 cited
  • 2021Measuring Climate Policy Uncertainty834 cited
  • 2017The impact of climate risk on firm performance and financing choices: An international comparison788 cited
  • 2015Financial Constraints and Cash Tax Savings624 cited
  • 2022Climate policy uncertainty and firm-level total factor productivity: Evidence from China584 cited
  • 2019Temperature Shocks and Establishment Sales476 cited
  • 2011Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence460 cited
  • 2013The Reputational Costs of Tax Avoidance457 cited
  • 2017The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets362 cited
  • 2016Military experience and corporate tax avoidance335 cited
  • 2020Directors with foreign experience and corporate tax avoidance259 cited

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  • 2017Taxation and Corporate Risk-Taking194 cited
  • Cited by

    • 2024Climate policy uncertainty and earnings management30 cited
    • 2024Does climate policy uncertainty impair or improve corporate investment efficiency?27 cited
    • 2025The effect of climate risk on firm cash holdings: evidence from the euro area21 cited
    • 2025Tax incentives, market competition, and corporate innovation14 cited
    • 2025Climate Policy Uncertainty and Corporate Green Strategy Adjustment: A Perspective on Hiring Executives With Environmental Experience9 cited