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Tax avoidance and geographic earnings disclosure
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- Paul Demeré & Michael P. Donohoe & Petro Lisowsky, 2020. "The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1562-1597, September.
- Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021.
"Tax Strategy Disclosure: A Greenwashing Mandate?,"
CESifo Working Paper Series
9030, CESifo.
- Bilicka, Katarzyna A. & Casi, Elisa & Seregni, Carol & Stage, Barbara, 2022. "Tax strategy disclosure: A greenwashing mandate," ZEW Discussion Papers 21-047, ZEW - Leibniz Centre for European Economic Research, revised 2022.
- Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur, 2021. "Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms," Journal of Accounting and Economics, Elsevier, vol. 72(1).
- Matilde Pulido & Victor Barros, 2017. "Corporate Tax Avoidance And Ex Ante Equity Cost Of Capital In Europe," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 22(1), pages 51-74.
- M.A. Gulzar & Jacob Cherian & Muhammad Safdar Sial & Alina Badulescu & Phung Anh Thu & Daniel Badulescu & Nguyen Vinh Khuong, 2018. "Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies?," Sustainability, MDPI, vol. 10(12), pages 1-12, December.
- Pei Wang & Kun Guo & Dan Ding & Shuyi Li, 2018. "Property Rights, Tax Avoidance and Capital Structure: Data from China Stock Markets," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(11), pages 1-13, November.
- Lee, Cheng-Hsun & Bose, Sudipta, 2021. "Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
- repec:zbw:bofrdp:2014_003 is not listed on IDEAS
- Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
- Hyejin Cho, 2020. "Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform," Sustainability, MDPI, vol. 12(18), pages 1-13, September.
- García-Meca, Emma & Ramón-Llorens, Maria-Camino & Martínez-Ferrero, Jennifer, 2021. "Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees," Journal of Business Research, Elsevier, vol. 129(C), pages 223-235.
- Fatica, Serena & Gregori, Wildmer Daniel, 2020. "How much profit shifting do European banks do?," Economic Modelling, Elsevier, vol. 90(C), pages 536-551.
- Bradshaw, Mark & Liao, Guanmin & Ma, Mark (Shuai), 2019. "Agency costs and tax planning when the government is a major Shareholder," Journal of Accounting and Economics, Elsevier, vol. 67(2), pages 255-277.
- Flagmeier, Vanessa & Müller, Jens & Sureth, Caren, 2020. "When do firms highlight their effective tax rate?," arqus Discussion Papers in Quantitative Tax Research 259, arqus - Arbeitskreis Quantitative Steuerlehre.
- Martin Jacob & Anna Rohlfing-Bastian & Kai Sandner, 2021. "Why do not all firms engage in tax avoidance?," Review of Managerial Science, Springer, vol. 15(2), pages 459-495, February.
- Dominika Langenmayr & Rebecca Lester, 2013.
"Taxation and corporate risk-taking,"
Working Papers
1316, Oxford University Centre for Business Taxation.
- Dominika Langenmayr & Rebecca Lester, 2017. "Taxation and Corporate Risk-Taking," CESifo Working Paper Series 6566, CESifo.
- Langenmayr, Dominika & Lester, Rebecca, 2016. "Taxation and Corporate Risk-Taking," Research Papers 3470, Stanford University, Graduate School of Business.
- Langenmayr, Dominika & Lester, Rebecca, 2014. "Taxation and Corporate Risk-Taking," Discussion Papers in Economics 20977, University of Munich, Department of Economics.
- Wei Cen & Naqiong Tong & Yushi Sun, 2017. "Tax avoidance and cost of debt: evidence from a natural experiment in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(5), pages 1517-1556, December.
- Sabri Boubaker & Imen Derouiche & Hung Nguyen, 2022.
"Voluntary disclosure, tax avoidance and family firms,"
Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 129-158, March.
- S. Boubaker & I. Derouiche & H. Nguyen, 2022. "Voluntary Disclosure, Tax Avoidance and Family Firms," Post-Print hal-04445035, HAL.
- Bond, Philip & Zeng, Yao, 2022. "Silence is safest: Information disclosure when the audience’s preferences are uncertain," Journal of Financial Economics, Elsevier, vol. 145(1), pages 178-193.
- Lee, Ye Ji, 2021. "The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
- Quentin Arnaud & Guillaume Dumas, 2020. "Lutter contre l’évasion fiscale : efficacité des dispositifs de reporting du projet BEPS," Post-Print hal-03948542, HAL.
- Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph, 2014. "Tax planning of R&D intensive multinationals," ZEW Discussion Papers 14-114, ZEW - Leibniz Centre for European Economic Research.
- Elena Fernández-Rodríguez & Roberto García-Fernández & Antonio Martínez-Arias, 2019. "Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies," Sustainability, MDPI, vol. 11(5), pages 1-19, March.
- Xingyu Lu & Tong Qi & Wenjing Xie, 2023. "Earnings Management of Chinese Listed Multinational Corporations," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 31(6), pages 179-206, November.
- Fangjun Wang & Shuolei Xu & Junqin Sun & Charles P. Cullinan, 2020. "Corporate Tax Avoidance: A Literature Review And Research Agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 793-811, September.
- Hasan, Iftekhar & Hoi, Chun Keung (Stan) & Wu, Qiang & Zhang, Hao, 2014. "Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans," Journal of Financial Economics, Elsevier, vol. 113(1), pages 109-130.
- Li, Qian & Liu, Shangqun, 2023. "Does alternative data reduce stock price crash risk? Evidence from third-party online sales disclosure in China," International Review of Financial Analysis, Elsevier, vol. 88(C).
- Aboud, Ahmed & Roberts, Clare, 2018. "Managers’ segment disclosure choices under IFRS 8: EU evidence," Accounting forum, Elsevier, vol. 42(4), pages 293-308.
- Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2014. "Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?," ZEW Discussion Papers 14-015, ZEW - Leibniz Centre for European Economic Research.
- Caroline Schimanski, 2018. "Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence," WIDER Working Paper Series wp-2018-52, World Institute for Development Economic Research (UNU-WIDER).
- Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
- Andrew M. Bauer & Junxiong Fang & Jeffrey Pittman & Yinqi Zhang & Yuping Zhao, 2020. "How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1882-1913, September.
- Argilés-Bosch, Josep Mª & Ravenda, Diego & Garcia-Blandón, Josep, 2021. "E-commerce and labour tax avoidance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
- Kang, Helen & Gray, Sidney J., 2019. "Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals," The British Accounting Review, Elsevier, vol. 51(3), pages 259-276.
- Junjian Gu, 2019. "A Potential Risk of Increasing Cross-National Distance: Evidence from Less Sustainable Tax Policies," Sustainability, MDPI, vol. 11(9), pages 1-22, May.
- Evers, Andrea & Hundsdoerfer, Jochen, 2014. "Country-by-Country Reporting: Eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?," Discussion Papers 2014/20, Free University Berlin, School of Business & Economics.
- Abdelfattah, Tarek & Aboud, Ahmed, 2020. "Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
- Zero Deng, 2020. "Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting," Journal of Accounting Research, Wiley Blackwell, vol. 58(4), pages 953-987, September.
- Scott D. Dyreng & Jeffrey L. Hoopes & Jaron H. Wilde, 2016.
"Public Pressure and Corporate Tax Behavior,"
Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 147-186, March.
- Scott D Dyreng & Jeffrey L Hoopes & Jaron H Wilde, 2014. "Public pressure and corporate tax behaviour," Working Papers 1416, Oxford University Centre for Business Taxation.
- Taran, Alina & Simga-Mugan, Can & Mironiuc, Marilena, 2021. "Country-segment disclosure of foreign operations from Central and Eastern Europe: Country-level determinants and value relevance," Journal of Multinational Financial Management, Elsevier, vol. 62(C).
- Argilés-Bosch, Josep M. & Somoza, Antonio & Ravenda, Diego & García-Blandón, Josep, 2020. "An empirical examination of the influence of e-commerce on tax avoidance in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
- Jinshuai Hu & Siqi Li & Terry Shevlin, 2023. "How does the market for corporate control impact tax avoidance? Evidence from international M&A laws," Review of Accounting Studies, Springer, vol. 28(1), pages 340-383, March.
- Tao Chen & Sidney Leung & Lingmin Xie, 2021. "Does credit rating conservatism matter for corporate tax avoidance?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5681-5730, December.
- Herita Akamah & Ole-Kristian Hope & Wayne B Thomas, 2018. "Tax havens and disclosure aggregation," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(1), pages 49-69, January.
- Harris, Jeremiah & O'Brien, William, 2018. "U.S. worldwide taxation and domestic mergers and acquisitions," Journal of Accounting and Economics, Elsevier, vol. 66(2), pages 419-438.
- Osswald, Benjamin, 2018. "Corporate tax planning and firms' information environment," arqus Discussion Papers in Quantitative Tax Research 236, arqus - Arbeitskreis Quantitative Steuerlehre.
- Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016. "CEO political preference and corporate tax sheltering," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 37-53.
- Junjian Gu, 2022. "Country Portfolio and Taxation: Evidence from Japan," Journal of Business Ethics, Springer, vol. 175(3), pages 583-607, January.
- repec:zbw:bofrdp:2016_005 is not listed on IDEAS
- Zaman, Qamar Uz & Hassan, M. Kabir & Akhter, Waheed & Meraj, M.A., 2018. "From interest tax shield to dividend tax shield: A corporate financing policy for equitable and sustainable wealth creation," Pacific-Basin Finance Journal, Elsevier, vol. 52(C), pages 144-162.
- Song, Qian & Holland, Kevin, 2023. "The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
- Preetika Joshi, 2020. "Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13," Journal of Accounting Research, Wiley Blackwell, vol. 58(2), pages 333-381, May.
- Nguyen Tran Thai Ha & Phan Gia Quyen, 2017. "The relationship between state ownership and tax avoidance level: empirical evidence from Vietnamese firms," Journal of Asian Business Strategy, Asian Economic and Social Society, vol. 7(1), pages 1-12, January.
- Hasan, Iftekhar & Hoi, Chun Keung (Stan) & Wu, Qiang & Zhang, Hao, 2014.
"Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans,"
Journal of Financial Economics, Elsevier, vol. 113(1), pages 109-130.
- Hasan, Iftekhar & Wu, Qiang & Zhang, Hao & Hoi, Chun-Keung (Stan), 2014. "Beauty is in the eye of the beholder: : The effect of corporate tax avoidance on the cost of bank loans," Research Discussion Papers 3/2014, Bank of Finland.
- Kelvin K. F. Law & Lillian F. Mills, 2015. "Taxes and Financial Constraints: Evidence from Linguistic Cues," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 777-819, September.
- Dhawan, Anirudh & Ma, Liangbo & Kim, Maria H., 2020. "Effect of corporate tax avoidance activities on firm bankruptcy risk," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
- Hasan, Iftekhar & Wu, Qiang & Zhang, Hao & Hoi, Chun-Keung (Stan), 2014. "Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans," Bank of Finland Research Discussion Papers 3/2014, Bank of Finland.
- C. S. Agnes Cheng & Peng Guo & Chia‐Hsiang Weng & Qiang Wu, 2021. "Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 621-653, March.
- Ciao-Wei Chen & Bradford F. Hepfer & Phillip J. Quinn & Ryan J. Wilson, 2018. "The effect of tax-motivated income shifting on information asymmetry," Review of Accounting Studies, Springer, vol. 23(3), pages 958-1004, September.
- Lisa De Simone & Jordan Nickerson & Jeri Seidman & Bridget Stomberg, 2020. "How Reliably Do Empirical Tests Identify Tax Avoidance?†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1536-1561, September.
- Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019. "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 1-28.
- Chaudhry, Neeru, 2021. "Tax aggressiveness and idiosyncratic volatility," The North American Journal of Economics and Finance, Elsevier, vol. 58(C).
- Wenzhou Qu & Shaoqing Kang & Lihong Wang, 2020. "Saving or tunnelling: value effects of tax avoidance in Chinese listed local government‐controlled firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4421-4465, December.
- Dirk Schindler & Guttorm Schjelderup, 2013.
"Transfer Pricing and Debt Shifting in Multinationals,"
CESifo Working Paper Series
4381, CESifo.
- Schindler, Dirk & Schjelderup, Guttorm, 2014. "Transfer Pricing and Debt Shifting in Multinationals," Discussion Papers 2014/22, Norwegian School of Economics, Department of Business and Management Science.
- Platikanova, Petya & Mattei, Marco Maria, 2016. "Firm geographic dispersion and financial analysts’ forecasts," Journal of Banking & Finance, Elsevier, vol. 64(C), pages 71-89.
- Konda, Laura & Patel, Elena & Seegert, Nathan, 2022. "Tax enforcement and the intended and unintended consequences of information disclosure," Journal of Public Economics, Elsevier, vol. 212(C).
- Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016. "CEO political preference and corporate tax sheltering," Bank of Finland Research Discussion Papers 5/2016, Bank of Finland.
- Kurauone, Ophias & Kong, Yusheng & Sun, Huaping & Muzamhindo, Simbarashe & Famba, Takuriramunashe & Taghizadeh-Hesary, Farhad, 2021. "The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion: Evidence from 37 African countries," Global Finance Journal, Elsevier, vol. 49(C).
- Lin, Kenny Z. & Cheng, Suwina & Zhang, Fang, 2017. "Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China," The International Journal of Accounting, Elsevier, vol. 52(4), pages 303-318.
- Eric Floyd & Michael Hallsworth & John List & Robert Metcalfe & Kristian Rotaru & Ivo Vlaev, 2022. "What motivates people to pay their taxes? Evidence from four experiments on tax compliance," Natural Field Experiments 00750, The Field Experiments Website.
- Kumari Juddoo & Issam Malki & Sudha Mathew & Sheeja Sivaprasad, 2023. "An impact investment strategy," Review of Quantitative Finance and Accounting, Springer, vol. 61(1), pages 177-211, July.
- Rucsandra Moldovan, 2014. "Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards," Accounting in Europe, Taylor & Francis Journals, vol. 11(1), pages 113-137, June.
- Guanming He & Helen Mengbing Ren & Richard Taffler, 2020. "The impact of corporate tax avoidance on analyst coverage and forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 447-477, February.
- Preetika Joshi & Edmund Outslay & Anh Persson & Terry Shevlin & Aruhn Venkat, 2020. "Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2357-2397, December.
- Chen, Hanwen & Liu, Siyi & Wang, Junjie & Wu, Zhijuan, 2022. "The effect of geographic proximity on corporate tax avoidance: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 72(C).
- Li, Xiaoxia & Cai, Guilong & Luo, Danglun, 2020. "GDP distortion and tax avoidance in local SOEs: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 582-598.
- Edith Leung & Arnt Verriest, 2015. "The Impact of IFRS 8 on Geographical Segment Information," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 273-309, April.
- Zahn Bozanic & Jeffrey L. Hoopes & Jacob R. Thornock & Braden M. Williams, 2017. "IRS Attention," Journal of Accounting Research, Wiley Blackwell, vol. 55(1), pages 79-114, March.
- Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016.
"CEO political preference and corporate tax sheltering,"
Journal of Corporate Finance, Elsevier, vol. 38(C), pages 37-53.
- Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016. "CEO political preference and corporate tax sheltering," Research Discussion Papers 5/2016, Bank of Finland.
- Li, Qin & Ma, Mark (Shuai) & Shevlin, Terry, 2021. "The effect of tax avoidance crackdown on corporate innovation," Journal of Accounting and Economics, Elsevier, vol. 71(2).
- Allen, Arthur & Francis, Bill B. & Wu, Qiang & Zhao, Yijiang, 2016. "Analyst coverage and corporate tax aggressiveness," Journal of Banking & Finance, Elsevier, vol. 73(C), pages 84-98.
- Caroline Schimanski, 2018. "Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence," WIDER Working Paper Series 52, World Institute for Development Economic Research (UNU-WIDER).
- Juan Monterrey Mayoral & Amparo Sánchez Segura, 2015. "Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 214(3), pages 55-89, September.
- Chen, Wanyi & Jin, Rong, 2023. "Does tax uncertainty affect firm innovation speed?," Technovation, Elsevier, vol. 125(C).
- Yost, Benjamin P., 2023. "Do tax-based proprietary costs discourage public listing?," Journal of Accounting and Economics, Elsevier, vol. 75(2).