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How Do Corporate Tax Rates Alter Conforming Tax Avoidance?
16 references·0 citing·34 second hop
How Do Corporate Tax Rates Alter Conforming Tax Avoidance? (2024)How Do Corporate Tax Rates Alter Conformi…The Effect of Minimum Wages on Low-Wage Jobs* (2019)The Effect of Minimum Wages o…Incorrect Inferences When Using Residuals as Dependent Variables (2018)Incorrect Inferences When Usi…Do corporate taxes hinder innovation? (2017)Do corporate taxes hinder inn…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement (2016)Capital-Market Effects of Sec…Mandatory IFRS reporting and changes in enforcement (2013)Mandatory IFRS reporting and …A review of tax research (2010)A review of tax researchLong-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings (2004)How Much Will Firms Pay for E…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Detecting Earnings Management. (1995)Detecting Earnings Management.Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Taxes, Tariffs and Transfer P…Taxes and Business Strategy: A Planning Approach (1991)Taxes and Business Strategy: …Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Earnings Management During Import Relief Investigations (1991)Legal Determinants of External Finance (1997)Law and Finance (1998)Textual Analysis in Accounting and Finance: A Survey (2016)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Changes in Relative Wages, 1963-1987: Supply and Demand Factors (1992)Labor Market Institutions and the Distribution of Wages, 1973-1992: A Semiparametric Approach (1996)The Effects of Mandatory ESG Disclosure Around the World (2021)Generative AI at Work (2023)Generative AI at Work (2024)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Empirical tax research in accounting (2001)Auditor choice and the cost of debt capital for newly public firms (2004)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Earnings management and investor protection: an international comparison (2003)An Empirical Assessment of the Proximity-Concentration Tradeoff between Multinational Sales and Trade (1993)A Review of the Empirical Literature on FDI Determinants (2005)Do countries compete over corporate tax rates? (2007)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Theft and taxes☆ (2007)
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References

  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2010A review of tax research3,167 cited
  • 2019The Effect of Minimum Wages on Low-Wage Jobs*2,678 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 1991Taxes and Business Strategy: A Planning Approach920 cited
  • 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
  • 2013Mandatory IFRS reporting and changes in enforcement816 cited
  • 2018Incorrect Inferences When Using Residuals as Dependent Variables702 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2017Do corporate taxes hinder innovation?505 cited
  • 2016Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement457 cited

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  • 2004How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings396 cited
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