The incentives for tax planning
Tóm tắt
Từ khóa
Tài liệu tham khảo
Armstrong, 2009, Chief executive officer equity incentives and accounting irregularities, Journal of Accounting Research, 48, 225, 10.1111/j.1475-679X.2009.00361.x
Armstrong, 2010, The role of information and financial reporting in corporate governance and contracting, Journal of Accounting and Economics, 50, 179, 10.1016/j.jacceco.2010.10.001
Ayers, 2006, Discretionary accruals and earnings management: an analysis of pseudo earnings management, The Accounting Review, 81, 617, 10.2308/accr.2006.81.3.617
Badertscher, 2009, Earnings management strategies and the trade-off between tax benefits and detection risk: to conform or not to conform?, The Accounting Review, 84, 63, 10.2308/accr.2009.84.1.63
Banker, 1989, Sensitivity, precision, and linear aggregation of signals for performance evaluation, Journal of Accounting Research, 27, 21, 10.2307/2491205
Barth, 1998, Relative valuation roles of equity book value and net income as a function of financial health, Journal of Accounting and Economics, 25, 1, 10.1016/S0165-4101(98)00017-2
Bebchuk, 2005, The costs of entrenched boards, Journal of Financial Economics, 78, 409, 10.1016/j.jfineco.2004.12.006
Bebchuk, 2002, The powerful antitakeover force of staggered boards: theory, evidence, and policy, Stanford Law Review, 54, 887, 10.2307/1229689
Boynton, C., DeFilippes, P., Legel, E., 2005. Prelude to Schedule M-3: Schedule M-1 corporate book-tax difference data 1990–2003. In: Proceedings of the Annual Conference on Taxation, National Tax Association, pp. 131–137.
Bushman, 2004, Financial accounting information, organizational complexity, and corporate governance systems, Journal of Accounting and Economics, 37, 167, 10.1016/j.jacceco.2003.09.005
Chen, 2005, Internal control versus external manipulation: a model of corporate income tax evasion, Rand Journal of Economics, 36, 151
Cheng, 2004, Identifying control motives in managerial ownership: evidence from antitakeover legislation, Review of Financial Studies, 18, 637, 10.1093/rfs/hhh010
Cloyd, 1996, The use of financial accounting choice to support aggressive tax positions: public and private firms, Journal of Accounting Research, 34, 23, 10.2307/2491330
Core, 1999, Corporate governance, chief executive officer compensation, and firm performance, Journal of Financial Economics, 51, 371, 10.1016/S0304-405X(98)00058-0
Core, 1999, The use of equity incentives to manage optimal equity incentive levels, Journal of Accounting and Economics, 28, 151, 10.1016/S0165-4101(99)00019-1
Core, 2002, Estimating the value of employee stock option portfolios and their sensitivities to price and volatility, Journal of Accounting Research, 40, 613, 10.1111/1475-679X.00064
Crocker, 2005, Corporate tax evasion with agency costs, Journal of Public Economics, 89, 1593, 10.1016/j.jpubeco.2004.08.003
Cronqvist, H., Low, A., Nilsson, M., 2007. Does Corporate Culture Matter for Firm Policies? Working Paper. The Ohio State University.
Daines, 2001, Do IPO charters maximize firm value? Antitakeover protection in IPOs, Journal of Law, Economics, and Organization, 17, 83, 10.1093/jleo/17.1.83
Derigs, 1988, Solving non-bipartite matching problems via shortest path techniques, Annals of Operations Research, 13, 225, 10.1007/BF02288324
Desai, 2003, The divergence between book and tax income, vol. 17, 169
Desai, 2006, Corporate tax avoidance and high-powered incentives, Journal of Financial Economics, 79, 145, 10.1016/j.jfineco.2005.02.002
Dutta, 2003, Leading indicator variables, performance measurement, and long-term versus short-term contracts, Journal of Accounting Research, 41, 837, 10.1046/j.1475-679X.2003.00125.x
Dyreng, 2008, Long-run corporate tax avoidance, The Accounting Review, 83, 61, 10.2308/accr.2008.83.1.61
Dyreng, 2010, The effects of managers on corporate tax avoidance, The Accounting Review, 85, 1163, 10.2308/accr.2010.85.4.1163
Engel, 1999, Debt-to-equity hybrid securities, Journal of Accounting Research, 37, 249, 10.2307/2491409
Erickson, 2004, How much will firms pay for earnings that do not exist? Evidence of taxes paid on allegedly fraudulent earnings, The Accounting Review, 79, 387, 10.2308/accr.2004.79.2.387
Erickson, 2006, Is there a link between executive equity incentives and accounting fraud?, Journal of Accounting Research, 44, 113, 10.1111/j.1475-679X.2006.00194.x
Faleye, 2007, Classified boards, firm value, and managerial entrenchment, Journal of Financial Economics, 83, 501, 10.1016/j.jfineco.2006.01.005
Feng, M., Ge, W., Luo, S., Shevlin, T., 2009. Why do CFOs Become Involved in Material Accounting Manipulations? Working Paper. University of Washington.
Frank, 2009, Tax reporting aggressiveness and its relation to aggressive financial reporting, The Accounting Review, 84, 467, 10.2308/accr.2009.84.2.467
Gompers, 2003, Corporate governance and equity prices, Quarterly Journal of Economics, 118, 107, 10.1162/00335530360535162
Graham, J., Raedy, J., Shackelford, D., 2010. Research in Accounting for Income Taxes. Working Paper. University of North Carolina.
Graham, 2006, Tax shelters and corporate debt policy, Journal of Financial Economics, 81, 563, 10.1016/j.jfineco.2005.09.002
Gupta, 1997, Determinants of the variability in corporate effective tax rates: evidence from longitudinal data, Journal of Accounting and Public Policy, 16, 1, 10.1016/S0278-4254(96)00055-5
Hanlon, 2005, The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences, The Accounting Review, 80, 137, 10.2308/accr.2005.80.1.137
Hanlon, 2010, A review of tax research, Journal of Accounting and Economics, 50, 127, 10.1016/j.jacceco.2010.09.002
Ittner, 2003, The structure and performance consequences of equity grants to employees of new economy firms, Journal of Accounting and Economics, 34, 89, 10.1016/S0165-4101(02)00088-5
Internal Revenue Service, 2009. Internal Revenue Service Data Book, 2008. Publication 55B, Washington, DC.
Internal Revenue Service. 2010. Internal Revenue Service Data Book, 2009. Publication 55B, Washington, DC.
Jacob, 1996, Taxes and transfer pricing: income shifting and the volume of intrafirm transfers, Journal of Accounting Research, 34, 301, 10.2307/2491504
Jiang, 2010, CFOs and CEOs: who have the most influence on earnings management?, Journal of Financial Economics, 96, 513, 10.1016/j.jfineco.2010.02.007
Lambert, 2001, Contracting theory and accounting, Journal of Accounting and Economics, 32, 3, 10.1016/S0165-4101(01)00037-4
Lambert, 1987, An analysis of the use of accounting and market measures of performance in executive compensation contracts, Journal of Accounting Research, 25, 85, 10.2307/2491081
Mackie-Mason, 1990, Do taxes affect corporate financing decisions?, Journal of Finance, 45, 1471, 10.1111/j.1540-6261.1990.tb03724.x
Matsunaga, 1992, Disqualifying dispositions of incentive stock options: tax benefits vs. financial reporting costs, Journal of Accounting Research, 31, 37, 10.2307/2491192
McGill, 2004, Lost in translation: detecting tax shelter activity in financial statements, Tax Notes, 96, 1125
Mills, 1998, Book-tax differences and Internal Revenue Service adjustments, Journal of Accounting Research, 36, 343, 10.2307/2491481
Mills, 1998, Investments in tax planning, Journal of the American Taxation Association, 20, 1
Oler, 2007, Examining investor expectations concerning tax saving on repatriations of foreign earnings under the American Jobs Creation Act of 2004, Journal of the American Taxation Association, 29, 25, 10.2308/jata.2007.29.2.25
Omer, 1993, An investigation of the firm size/effective tax rate relationship in the 1980s, Journal of Accounting, Auditing and Finance, 8, 167, 10.1177/0148558X9300800206
Phillips, 2003, Corporate tax-planning effectiveness: the role of compensation-based incentives, The Accounting Review, 78, 847, 10.2308/accr.2003.78.3.847
Phillips, 2003, Earnings management: new evidence based on deferred tax expense, The Accounting Review, 78, 491, 10.2308/accr.2003.78.2.491
Prendergast, 2002, The tenuous trade-off between risk and incentives, The Journal of Political Economy, 110, 1071, 10.1086/341874
Rego, S., Wilson, R., 2010. Executive Compensation, Equity Risk Incentives, and Corporate Tax Aggressiveness. Working Paper. University of Iowa.
Rego, 2003, Tax avoidance activities of U.S. multinational corporations, Contemporary Accounting Research, 20, 805, 10.1506/VANN-B7UB-GMFA-9E6W
Richardson, 2006, Over-investment of free cash flow, Review of Accounting Studies, 11, 159, 10.1007/s11142-006-9012-1
Robinson, 2010, The impact of evaluating the tax function as a profit center on effective tax rates, The Accounting Review, 85, 1035, 10.2308/accr.2010.85.3.1035
Rosenbaum, 1983, The central role of the propensity score in observational studies for causal effects, Biometrika, 70, 41, 10.1093/biomet/70.1.41
Rosenbaum, 2007, Sensitivity analysis for m-estimates, tests, and confidence intervals in matched observational studies, Biometrics, 63, 456, 10.1111/j.1541-0420.2006.00717.x
Seidman, J., 2010. Interpreting the Book-Tax Income Gap as Earnings Management or Tax Sheltering. Working Paper. University of Texas.
Slemrod, 2004, The economics of corporate tax selfishness, National Tax Journal, 57, 877, 10.17310/ntj.2004.4.06
Tax Executives Institute, Inc, 2004
U.S. Department of the Treasury, 1999
Wahal, 1995, Who opts out of state antitakeover provisions? The case of Pennsylvania's SB 1310, Financial Management, 24, 22, 10.2307/3665555
Wilson, 2009, An examination of corporate tax shelter participants, The Accounting Review, 84, 969, 10.2308/accr.2009.84.3.969
Zellner, 1962, Estimators for seemingly unrelated regression equations: some finite sample results, Journal of the American Statistical Association, 58, 977, 10.1080/01621459.1963.10480681