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Can digital transformation be a “powerful tool” to curb corporate tax avoidance? Mechanism analysis and policy implications based on Chinese data
16 references·0 citing·44 second hopsampled
Can digital transformation be a “powerful tool” to curb corporate tax avoidance? Mechanism analysis and policy implications based on Chinese data (2025)Can digital transformation be a “powerful…Digital transformation: A review and research agenda (2022)Digital transformation: A rev…Digital transformation: A multidisciplinary reflection and research agenda (2019)Digital transformation: A mul…The effect of manager-specific optimism on the tone of earnings conference calls (2014)The effect of manager-specifi…Tone Management (2013)Tone ManagementThe separation of ownership and control and corporate tax avoidance (2013)The separation of ownership a…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…Resource fit in digital transformation (2011)Resource fit in digital trans…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications (2010)Large‐Sample Evidence on Firm…A review of tax research (2010)A review of tax researchCorporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Are Selling, General, and Administrative Costs “Sticky”? (2003)Are Selling, General, and Adm…Managerial Entrenchment and Capital Structure Decisions (1997)Managerial Entrenchment and C…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The theory and practice of econometrics (1986)Handbook of Management Accounting Research (2009)Cost Behavior and Analysts’ Earnings Forecasts (2010)Employment protection legislation, adjustment costs and cross-country differences in cost behavior (2012)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)The Determinants of Firms' Hedging Policies (1985)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Incorrect Inferences When Using Residuals as Dependent Variables (2018)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)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)A Coefficient of Agreement for Nominal Scales (1960)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)A Systematic Review of the Literature on Digital Transformation: Insights and Implications for Strategy and Organizational Change (2020)Digital transformation and customer value creation in Made in Italy SMEs: A dynamic capabilities perspective (2020)Digital economy: An innovation driver for total factor productivity (2021)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)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Long-Run Corporate Tax Avoidance (2008)Agency Problems and the Theory of the Firm (1980)How Big Are the Tax Benefits of Debt? (2000)The choice among bank debt, non-bank private debt, and public debt: evidence from new corporate borrowings (2003)Capital Structure and Stock Returns (2004)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)Corporate governance, incentives, and tax avoidance (2015)An Economic Theory of Democracy. (1958)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2019Digital transformation: A multidisciplinary reflection and research agenda7,466 cited
  • 2010A review of tax research3,167 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 1997Managerial Entrenchment and Capital Structure Decisions1,538 cited
  • 2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 2013Tone Management862 cited
  • 2022Digital transformation: A review and research agenda824 cited
  • 2010Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications677 cited
  • 2014The effect of manager-specific optimism on the tone of earnings conference calls593 cited
  • 2011Resource fit in digital transformation515 cited
  • 2013

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The separation of ownership and control and corporate tax avoidance
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