Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements-Reference-Cited by-同舟云学术

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Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements

Published:2017-03-07 Issue:2 Volume:34 Page:818-848
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:Contemp Account Res

Author:

Bonsall Samuel B.¹,Koharki Kevin²,Watson Luke³

Affiliation:

1. The Ohio State University

2. Washington University in St. Louis

3. University of Florida

Funder

Fisher College of Business

Olin Business School

Fisher School of Accounting

Warrington College of Business

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/1911-3846.12287/fullpdf

Reference40 articles.

1. Firms’ use of accounting discretion to influence their credit ratings;Alissa;Journal of Accounting and Economics,2013

2. Credit ratings and taxes: The effect of book-tax differences on ratings changes;Ayers;Contemporary Accounting Research,2010

3. Balakrishnan , K. J. Blouin W. Guay 2012 Does tax aggressiveness reduce corporate transparency? University of Pennsylvania

4. Accounting quality and debt contracting;Bharath;The Accounting Review,2008

5. Tiebreaker: Certification and multiple credit ratings;Bongaerts;Journal of Finance,2012

Cited by 29 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. The Parabolic Relationship of Tax Avoidance and Cost of Public Debt;Finance Research Letters;2024-11

2. Impact of environmental, social, and governance rating disagreement on real earnings management in Chinese listed companies;Global Finance Journal;2024-09

3. Split bond ratings: Evidence from Japanese credit rating agencies;Research in International Business and Finance;2024-08

4. The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom;Journal of International Accounting, Auditing and Taxation;2023-09

5. Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?;Review of Accounting Studies;2023-06-01

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