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Is tax avoidance one of the purposes of financial data manipulation? The case of Romania
16 references·0 citing·39 second hop
Is tax avoidance one of the purposes of financial data manipulation? The case of Romania (2024)Is tax avoidance one of the purposes of f…Transfer pricing, earnings management and tax avoidance of firms in Ghana (2019)Transfer pricing, earnings ma…Strategic reactions in corporate tax planning (2019)Strategic reactions in corpor…Institutional Ownership and Corporate Tax Avoidance: New Evidence (2016)Institutional Ownership and C…The separation of ownership and control and corporate tax avoidance (2013)The separation of ownership a…Labor unions and tax aggressiveness (2013)Labor unions and tax aggressi…Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment (2009)Earnings Management, Corporat…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Earnings management: a perspective (2001)Earnings management: a perspe…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)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)Limited-dependent and qualitative variables in econometrics (1983)Analyzing the Analysts: When Do Recommendations Add Value? (2004)The Press as a Watchdog for Accounting Fraud (2006)Corporate Governance and Firm Value: The Impact of the 2002 Governance Rules (2007)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)Separation of Ownership and Control (1983)Corporate Political Connections and Tax Aggressiveness (2015)Public Pressure and Corporate Tax Behavior (2015)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)Corporate governance, incentives, and tax avoidance (2015)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)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)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The theory and practice of corporate finance: evidence from the field (2001)The economic implications of corporate financial reporting (2005)Financial Constraints and Cash Tax Savings (2015)Tax Aggressiveness and Corporate Transparency (2018)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Empirical tax research in accounting (2001)The incentives for tax planning (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)
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References

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  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2010A review of tax research3,167 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
  • 2013The separation of ownership and control and corporate tax avoidance509 cited
  • 2016Institutional Ownership and Corporate Tax Avoidance: New Evidence473 cited
  • 2001Earnings management: a perspective469 cited
  • 2013Labor unions and tax aggressiveness299 cited
  • 2009Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment256 cited
  • 2019Transfer pricing, earnings management and tax avoidance of firms in Ghana144 cited

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Strategic reactions in corporate tax planning
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