Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement
Author:
Affiliation:
1. Tilburg University
2. Dartmouth College and CentER; Tilburg University
3. VU University Amsterdam
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/1911-3846.12068/fullpdf
Reference18 articles.
1. The incentives for tax planning;Armstrong;Journal of Accounting and Economics,2012
2. Balakrishnan , K. J. Blouin W. Guay 2011 Does tax aggressiveness reduce financial reporting transparency? University of Pennsylvania
3. Brown , J. K. Drake M. Martin 2011 Are firms myopic? The case of contracting on performance and uncertainty Arizona State University
4. Cazier , R. S. Rego X. Tian R. Wilson 2009 Early evidence on the determinants of unrecognized tax benefits University of Iowa
5. Are family firms more tax aggressive than non-family firms?;Chen;Journal of Financial Economics,2010
Cited by 22 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. How Costly is Tax Avoidance? Evidence from Structural Estimation;The Accounting Review;2023-09-27
2. Tax Advisors and Tax Aggressiveness: A Bargaining Model;Journal of Accounting, Auditing & Finance;2021-10-18
3. Monitoring or payroll maximization? What happens when workers enter the boardroom?;Review of Accounting Studies;2021-08-25
4. Recognition of Taxes and Implementation of Tax Procedures by SMEs in Albania;Contemporary Economics;2021-04-30
5. FIN 48 and the tax aggressive behaviors of transnational corporations: A decade later;Journal of International Accounting, Auditing and Taxation;2021-03
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3