SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?
16 references·0 citing·44 second hopsampled
“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA? (2023)“Just BEAT it” do firms reclassify costs …Entropy-balanced accruals (2020)Entropy-balanced accrualsPerspectives on Corporate Tax Planning: Observations from the Past Decade (2018)Perspectives on Corporate Tax…Shock-Based Causal Inference in Corporate Finance and Accounting Research (2016)Shock-Based Causal Inference …The importance of the internal information environment for tax avoidance (2014)The importance of the interna…Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Does Investment Efficiency Im…Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity? (2012)Do Publicly Disclosed Tax Res…Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters? (2012)Are U.S. Multinational Corpor…A review of tax research (2010)A review of tax researchUsing Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (2009)Using Financial Accounting Da…Tax Havens: International Tax Avoidance and Evasion (2009)Tax Havens: International Tax…Internal control and management guidance (2009)Internal control and manageme…Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Do Taxes Affect Corporate Financing Decisions? (1990)Do Taxes Affect Corporate Fin…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Do state and foreign ownership affect investment efficiency? Evidence from privatizations (2014)Accounting conservatism and firm investment efficiency (2015)The economic consequences associated with integrated report quality: Capital market and real effects (2017)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Governance and Equity Prices (2003)Long-Run Corporate Tax Avoidance (2008)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Specification Tests in Econometrics (1978)The economic implications of corporate financial reporting (2005)CEO Overconfidence and Management Forecasting (2015)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Accruals Quality and Internal Control over Financial Reporting (2007)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The impact of COVID-19 pandemic on bank lending around the world (2021)Climate policy and low-carbon innovation: Evidence from low-carbon city pilots in China (2022)Using and Interpreting Fixed Effects Models (2023)Empirical tax research in accounting (2001)Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Public Pressure and Corporate Tax Behavior (2015)Tax Aggressiveness and Corporate Transparency (2018)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)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)Management ownership and market valuation (1988)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The theory and practice of corporate finance: evidence from the field (2001)Financial Constraints and Cash Tax Savings (2015)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Taxes, Financing Decisions, and Firm Value (1998)Capital structure choice: macroeconomic conditions and financial constraints (2003)Auditor choice and the cost of debt capital for newly public firms (2004)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2010A review of tax research3,167 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 1990Do Taxes Affect Corporate Financing Decisions?1,156 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
  • 2020Entropy-balanced accruals761 cited
  • 2009Internal control and management guidance678 cited
  • 2013Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?660 cited
  • 2009Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates597 cited
  • 2014The importance of the internal information environment for tax avoidance574 cited
  • 2016Shock-Based Causal Inference in Corporate Finance and Accounting Research472 cited
  • 2009Tax Havens: International Tax Avoidance and Evasion455 cited
  • 2012Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?399 cited
  • 2018

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

Perspectives on Corporate Tax Planning: Observations from the Past Decade
343 cited
  • 2012Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?330 cited
  • Cited by

    No citing works inside the corpus for this window.