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Forecasting disorientation in the tax avoidance map: Tax haven subsidiaries and analyst forecasts
16 references·0 citing·48 second hop
Forecasting disorientation in the tax avoidance map: Tax haven subsidiaries and analyst forecasts (2024)Forecasting disorientation in the tax avo…Tax Aggressiveness and Corporate Transparency (2018)Tax Aggressiveness and Corpor…Tunneling through intercorporate loans: The China experience☆ (2010)Tunneling through intercorpor…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…The Role of the Business Press as an Information Intermediary (2009)The Role of the Business Pres…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …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 …Forecasting Default with the Merton Distance to Default Model (2008)Forecasting Default with the …Corporate Governance and Risk‐Taking (2008)Corporate Governance and Risk…Audit Quality and Properties of Analyst Earnings Forecasts (2008)Audit Quality and Properties …Theft and taxes☆ (2007)Theft and taxes☆Analyzing the Analysts: Career Concerns and Biased Earnings Forecasts (2003)Analyzing the Analysts: Caree…Tunneling (2000)TunnelingDynamic capabilities and strategic management (1997)Dynamic capabilities and stra…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …On the Pricing of Corporate Debt: The Risk Structure of Interest Rates (1974)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Credit Spreads and Business Cycle Fluctuations (2012)Uncertainty, Financial Frictions, and Investment Dynamics (2014)Predictably Unequal? The Effects of Machine Learning on Credit Markets (2021)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Common risk factors in the returns on stocks and bonds (1993)Law and Finance (1998)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Corporate governance in China: A modern perspective (2014)Corporate Governance in China: A Survey (2020)The Nature of the Firm (1937)A resource‐based view of the firm (1984)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)Dynamic capabilities: what are they? (2000)The Theory of Economic Development (2003)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Performance Pay and Top-Management Incentives (1990)Underwriting relationships, analysts' earnings forecasts and investment recommendations (1998)Good Day Sunshine: Stock Returns and the Weather (2003)Why Has IPO Underpricing Changed Over Time (2004)Who Blows the Whistle on Corporate Fraud? (2008)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 Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Corporate governance, incentives, and tax avoidance (2015)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Bank governance, regulation and risk taking (2008)Bank Governance, Regulation, and Risk Taking (2008)CEO gender, corporate risk-taking, and the efficiency of capital allocation (2016)Management ownership and market valuation (1988)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Do countries compete over corporate tax rates? (2007)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)The Economic Consequences of Legal Origins (2008)Corporate Immunity to the COVID-19 Pandemic (2020)
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References

  • 1997Dynamic capabilities and strategic management34,723 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2008Forecasting Default with the Merton Distance to Default Model2,220 cited
  • 2000Tunneling2,216 cited
  • 2008Corporate Governance and Risk‐Taking1,816 cited
  • 2010Tunneling through intercorporate loans: The China experience☆1,600 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2003Analyzing the Analysts: Career Concerns and Biased Earnings Forecasts1,471 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2009The Role of the Business Press as an Information Intermediary1,116 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2007Theft and taxes☆876 cited
  • 2008Audit Quality and Properties of Analyst Earnings Forecasts671 cited

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  • 2018Tax Aggressiveness and Corporate Transparency618 cited
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