Institutional Ownership and Corporate Tax Avoidance: New Evidence
Tóm tắt
Từ khóa
Tài liệu tham khảo
Angrist, J., and J. Pischke. 2009. Mostly Harmless Econometrics: An Empiricist's Companion. Princeton, NJ: Princeton University Press.
Appel, 2016, Passive investors, not passive owners, Journal of Financial Economics, 121, 111, 10.1016/j.jfineco.2016.03.003
Badertscher, 2013, The separation of ownership and control and corporate tax savings, Journal of Accounting and Economics, 56, 228, 10.1016/j.jacceco.2013.08.005
Barford, 2013, Google, Amazon, Starbucks: The rise of “tax shaming.”, BBC News (May 21)
Bird, 2017, Governance and taxes: Evidence from regression discontinuity, The Accounting Review, 10.2308/accr-51520
Boone, 2015, The effect of institutional ownership on firm transparency and information production, Journal of Financial Economics, 117, 508, 10.1016/j.jfineco.2015.05.008
Booraem, 2013, Passive investors, not passive owners
Bushee, 1998, The influence of institutional investors on myopic R&D investment behavior, The Accounting Review, 73, 305
Bushee, 2001, Do institutional investors prefer near-term earnings over long-run value?, Contemporary Accounting Research, 18, 207
Calonico, 2014, Robust nonparametric confidence intervals for regression-discontinuity designs, Econometrica, 82, 2295, 10.3982/ECTA11757
Calonico, 2015, Optimal data-driven regression discontinuity plots, Journal of the American Statistical Association, 110, 1753, 10.1080/01621459.2015.1017578
Chang, 2015, Regression discontinuity and the price effects of stock market indexing, Review of Financial Studies, 28, 212, 10.1093/rfs/hhu041
Chen, 2005, Internal control vs. external manipulation: A model of corporate income tax evasion, RAND Journal of Economics, 36, 151
Chen, 2010, Are family firms more tax aggressive than non-family firms?, Journal of Financial Economics, 95, 41, 10.1016/j.jfineco.2009.02.003
Chen, S., Y. Huang, N. Li, and T. Shevlin. 2015. Quasi-Indexer Ownership and Corporate Tax Planning. Working paper, TheUniversity of Texas at Austin, The University of Texas at Dallas, and University of California, Irvine.
Cheng, 2012, The effect of hedge fund activism on corporate tax avoidance, The Accounting Review, 87, 1493, 10.2308/accr-50195
Core, 1999, The use of equity grants to manage optimal equity incentive levels, Journal of Accounting and Economics, 28, 151, 10.1016/S0165-4101(99)00019-1
Crocker, 2005, Corporate tax evasion with agency costs, Journal of Public Economics, 89, 1593, 10.1016/j.jpubeco.2004.08.003
Desai, 2006, Corporate tax avoidance and high-powered incentives, Journal of Financial Economics, 79, 145, 10.1016/j.jfineco.2005.02.002
Dhaliwal, 2004, Last chance earnings management: Using the tax expense to meet analyst forecasts, Contemporary Accounting Research, 21, 431, 10.1506/TFVV-UYT1-NNYT-1YFH
Dyreng, 2008, Long-run corporate tax avoidance, The Accounting Review, 83, 61, 10.2308/accr.2008.83.1.61
Dyreng, 2010, The effects of executives on corporate tax avoidance, The Accounting Review, 85, 1163, 10.2308/accr.2010.85.4.1163
Gaertner, F. 2013. CEO After-Tax Compensation Incentives and Corporate Tax Avoidance. Working paper, University of Wisconsin.
Gao, Y., M. Khan, and L. Tan. 2016. Further Evidence on Consequences of Debt Covenant Violations. Working paper, Harvard University, University of Minnesota, and The George Washington University.
Graham, 2014, Incentives for tax planning and avoidance: Evidence from the field, The Accounting Review, 89, 991, 10.2308/accr-50678
Guay, 1999, The sensitivity of CEO wealth to equity risk: An analysis of the magnitudes and determinants, Journal of Financial Economics, 53, 43, 10.1016/S0304-405X(99)00016-1
Hahn, 2001, Identification and estimation of treatment effects with a regression discontinuity design, Econometrica, 69, 201, 10.1111/1468-0262.00183
Hanlon, 2010, A review of tax research, Journal of Accounting and Economics, 50, 127, 10.1016/j.jacceco.2010.09.002
Hribar, 2002, Errors in estimating accruals: Implications for empirical research, Journal of Accounting Research, 40, 105, 10.1111/1475-679X.00041
Khurana, 2013, Institutional shareholders' investment horizons and tax avoidance, Journal of the American Taxation Association, 35, 111, 10.2308/atax-50315
Lee, 2010, Regression discontinuity designs in economics, Journal of Economic Literature, 48, 281, 10.1257/jel.48.2.281
Manzon, 2002, The relation between financial and tax reporting measures of income, Tax Law Review, 55, 175
McGuire, 2014, Dual class ownership and tax avoidance, The Accounting Review, 89, 1487, 10.2308/accr-50718
Monks, R., and N. Minow. 1995. Corporate Governance. Cambridge, MA: Blackwell.
Petersen, 2009, Estimating standard errors in finance panel data sets: Comparing approaches, Review of Financial Studies, 22, 435, 10.1093/rfs/hhn053
Porter, M. 1992. Capital Choices: Changing the Way America Invests in Industry. Boston, MA: Council on Competitiveness/Harvard Business School.
Powers, K., J. Robinson, and B. Stomberg. 2015. How Do CEO Incentives Affect Corporate Tax Planning and Financial Reporting of Income Taxes?Working paper, TheUniversity of Texas at Austin, Texas A&M University, and The University of Georgia.
Rego, 2012, Equity risk incentives and corporate tax aggressiveness, Journal of Accounting Research, 50, 775, 10.1111/j.1475-679X.2012.00438.x
Robinson, 2010, Performance measurement of corporate tax departments, The Accounting Review, 85, 1035, 10.2308/accr.2010.85.3.1035
Shackelford, 2001, Empirical tax research in accounting, Journal of Accounting and Economics, 31, 321, 10.1016/S0165-4101(01)00022-2
Slemrod, 2004, The economics of corporate tax selfishness, National Tax Journal, 57, 877, 10.17310/ntj.2004.4.06
Sorkin, 2014, Public pension funds stay mum on corporate expats, New York Times
Tan, 2013, Creditor control rights, state of nature verification, and financial reporting conservatism, Journal of Accounting and Economics, 55, 1, 10.1016/j.jacceco.2012.08.001
Weisbach, 2002, Ten truths about tax shelters, Tax Law Review, 55, 215–