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Does Institutional Ownership Moderate the Effect of Transfer Pricing and Sales Growth on Tax Avoidance?
16 references·0 citing·51 second hopsampled
Does Institutional Ownership Moderate the Effect of Transfer Pricing and Sales Growth on Tax Avoidance? (2024)Does Institutional Ownership Moderate the…Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, dan Capital Intensity Terhadap Tax Avoidance Dimoderasi oleh Sales Growth (2020)Transfer Pricing, Thin Capita…Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations (2020)Are declining effective tax r…Transfer pricing, earnings management and tax avoidance of firms in Ghana (2019)Transfer pricing, earnings ma…CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA (2019)CORPORATE TAX AVOIDANCE: A LI…Tax avoidance over time: A comparison of European and U.S. firms (2018)Tax avoidance over time: A co…PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (2018)PENGARUH TRANSFER PRICING TER…Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015 (2018)Pengaruh Return on Assets (RO…The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance (2017)The Study On The Effect And D…Institutional Ownership and Corporate Tax Avoidance: New Evidence (2016)Institutional Ownership and C…The economic effects of financial derivatives on corporate tax avoidance (2014)The economic effects of finan…The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness (2010)The dark side of transfer pri…Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies (2010)Tax, Financial Reporting, and…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Why pay more? Corporate tax avoidance through transfer pricing in OECD countries (2002)Why pay more? Corporate tax a…Signaling in Retrospect and the Informational Structure of Markets (2002)Signaling in Retrospect and t…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Nature of the Firm (1937)An Economic Theory of Democracy. (1958)Job Market Signaling (1973)Signaling Theory: A Review and Assessment (2010)Signalling Theory and Equilibrium in Strategic Management Research: An Assessment and a Research Agenda (2014)Does Corporate Social Responsibility Affect Information Asymmetry? (2016)Fiscal Paradise: Foreign Tax Havens and American Business (1994)What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The Economic Psychology of Tax Behaviour (2007)What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)Marxism and the philosophy of language (1973)Contradictions of the Welfare state (1985)Theorizing and Researching the Dark Side of Organization (2014)Globalisation, accounting and developing countries (2016)The governance of global wealth chains (2017)Theory of Rational Option Pricing (1973)Theory of rational option pricing (2005)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Banks as Tax Planning Intermediaries (2018)Family Firm Heterogeneity and Tax Avoidance: The Role of the Founder (2019)Financialization and Corporate Performance in China: Promotion or Inhibition? (2021)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)Earnings Management During Import Relief Investigations (1991)How do family ownership, control and management affect firm value? (2005)The effect of auditor characteristics on tax avoidance of Iranian companies (2020)CSR and tax avoidance: A review of empirical research (2021)Determinants of tax avoidance – evidence on profit tax-paying companies in Romania (2021)Separation of Ownership and Control (1983)Strategic management a stakeholder approach (2010)The effect of IFRS adoption on financial reporting quality: evidence from listed manufacturing firms in Ghana (2020)Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi (2022)Does corporate governance moderate the impact of earnings management on capital structure of the listed corporations on Palestine and Amman Bourses (2024)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)Corporate Ownership Around the World (1999)Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees (2021)Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy (2022)The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance (2022)Management ownership and market valuation (1988)Detecting Earnings Management. (1995)Long-Run Corporate Tax Avoidance (2008)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)A review of tax research (2010)Agency costs and tax planning when the government is a major Shareholder (2018)Perspectives on Corporate Tax Planning: Observations from the Past Decade (2018)The impact of corporate governance on corporate tax avoidance—A literature review (2019)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2002Signaling in Retrospect and the Informational Structure of Markets2,607 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2016Institutional Ownership and Corporate Tax Avoidance: New Evidence473 cited
  • 2010The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness351 cited
  • 2019CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA296 cited
  • 2002Why pay more? Corporate tax avoidance through transfer pricing in OECD countries161 cited
  • 2014The economic effects of financial derivatives on corporate tax avoidance148 cited
  • 2019Transfer pricing, earnings management and tax avoidance of firms in Ghana144 cited
  • 2018Tax avoidance over time: A comparison of European and U.S. firms128 cited
  • 2010Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies128 cited
  • 2020Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations112 cited
  • 2018Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015100 cited
  • 2018

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PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK
83 cited
  • 2020Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, dan Capital Intensity Terhadap Tax Avoidance Dimoderasi oleh Sales Growth78 cited
  • 2017The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance76 cited
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