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Journal of Accounting Research, ISSN 0021-8456, 9/2013, Volume 51, Issue 4, pp. 739 - 778
There are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax... 
BUSINESS, FINANCE | MARKET | AVOIDANCE | RESTATEMENTS | EARNINGS MANAGEMENT | CORPORATE FRAUD | BOOK | AUDITING ENFORCEMENT RELEASES | INCENTIVES | PRIVATE FIRMS | SARBANES-OXLEY | Financial statements | Corporations | Accounting | Analysis | Taxpayer compliance | Tax planning | Ethical aspects | Tax rates | Corporate taxes | Fraud | Financial reporting | Compliance
Journal Article
Journal of Financial Economics, ISSN 0304-405X, 06/2013, Volume 108, Issue 3, pp. 675 - 698
We examine the impact of unionization on firms' tax aggressiveness. We find a negative association between firms' tax aggressiveness and union power and a... 
Labor union | Tax aggressiveness | BUSINESS, FINANCE | MARKET | CORPORATE-DEBT | AVOIDANCE | SHELTERS | SEEKING | ECONOMICS | UNIONIZATION | Rents (Property) | Labor unions
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 6/2012, Volume 50, Issue 3, pp. 775 - 809
This study examines equity risk incentives as one determinant of corporate tax aggressiveness. Prior research finds that equity risk incentives motivate... 
Income taxes | Investment risk | Corporate taxes | Stock options | Financial management | Chief executive officers | Business risks | Tax incentives | Risk management | Business structures | BUSINESS, FINANCE | STOCK-OPTIONS | AVOIDANCE | COMPENSATION | DETERMINANTS | SIZE | AGENCY COSTS | FIRM | Studies | Equity | Corporate tax planning
Journal Article
ACCOUNTING REVIEW, ISSN 0001-4826, 01/2019, Volume 94, Issue 1, pp. 45 - 69
We investigate whether aggressive tax planning firms have a less transparent information environment. Although tax planning provides expected tax savings, it... 
INFORMATION ASYMMETRY | disclosure | FINANCIAL STATEMENT | QUALITY | AVOIDANCE | ANALYSTS | EARNINGS | ACCRUALS | INCENTIVES | BUSINESS, FINANCE | tax aggressiveness | COSTS | COMPLEXITY | corporate transparency | tax planning | Financial services industry | Tax planning | Research | Information management | Methods | Financial research | Financial disclosure | Transparency
Journal Article
Journal of Banking and Finance, ISSN 0378-4266, 12/2016, Volume 73, pp. 84 - 98
We examine the impact of analyst coverage on corporate tax aggressiveness. To address endogeneity concerns, we perform a difference-in-differences analysis... 
Corporate tax aggressiveness | Analyst coverage | Information asymmetry | Investor recognition | Market pressure | Natural experiment | MARKET | EARNINGS MANAGEMENT | INFORMATION COMPLEXITY | INCENTIVES | VALUATION | STOCK-PRICES | BUSINESS, FINANCE | DISCLOSURE | SHELTERS | ECONOMICS | AVOIDANCE EVIDENCE | Business schools | Tax planning | Taxation | Corporations | Analysis
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 2019, Volume 36, Issue 1, pp. 230 - 258
ABSTRACT We examine the association between corporate tax aggressiveness and the profitability of insider trading under the assumption that insider trading... 
INFORMATION ASYMMETRY | BUSINESS, FINANCE | PROFITABILITY | AVOIDANCE | GOVERNANCE | DISCLOSURE | COMPENSATION | ENVIRONMENT | EARNINGS | INCENTIVES | SHAREHOLDER | Insider trading in securities | Securities trading | Business schools | Taxation | Tax planning | Corporations | Insider trading | Profitability | Corporate taxes | Correlation analysis | FASB Interpretations | Aggressiveness
Journal Article
Journal of Accounting and Public Policy, ISSN 0278-4254, 2012, Volume 31, Issue 1, pp. 86 - 108
This study examines the association between corporate social responsibility (CSR) and corporate tax aggressiveness. Based on a sample of 408 publicly listed... 
BOARD | BUSINESS, FINANCE | AVOIDANCE | DETERMINANTS | PERFORMANCE | INFORMATION | PUBLIC ADMINISTRATION | SYSTEMS | INCENTIVES | OWNERSHIP | ENVIRONMENTAL DISCLOSURES | FIRM | Corporate social responsibility | Analysis | Financial disclosure | Studies | Social investing | Corporate taxes | Regression analysis | Disclosure | Social responsibility
Journal Article
Journal of banking and finance, ISSN 0378-4266, 12/2016, Volume 73, pp. 84 - 84
We examine the impact of analyst coverage on corporate tax aggressiveness. To address endogeneity concerns, we perform a difference-in-differences analysis... 
Studies | Portfolio investments | Corporate tax planning | Aggressiveness
Journal Article
Journal of Banking & Finance, ISSN 0378-4266, 12/2016, Volume 73, p. 84
  We examine the impact of analyst coverage on corporate tax aggressiveness. To address endogeneity concerns, we perform a difference-in-differences analysis... 
Studies | Portfolio investments | Corporate tax planning | Aggressiveness
Journal Article
Journal of Public Economics, ISSN 0047-2727, 2009, Volume 93, Issue 1, pp. 126 - 141
We study the stock price reaction to news about corporate tax aggressiveness. We find that, on average, a company's stock price declines when there is news... 
Tax aggressiveness | Market reaction | Tax shelter | ECONOMICS | CORPORATE | Tax aggressiveness Tax shelter Market reaction
Journal Article
Journal of Cleaner Production, ISSN 0959-6526, 11/2015, Volume 107, pp. 662 - 675
Journal Article
Journal of Financial and Quantitative Analysis, ISSN 0022-1090, 10/2017, Volume 52, Issue 5, p. 2053
We investigate the effect of information asymmetry on corporate tax avoidance. Using a difference-in-differences matching estimator to assess the effects of... 
Studies | Tax avoidance | Tax planning | Estimating techniques | Information
Journal Article
Journal of Business Finance & Accounting, ISSN 0306-686X, 05/2017, Volume 44, Issue 5-6, pp. 728 - 754
Theory and prior research suggest that overconfidence leads managers to overestimate their own ability to generate returns, leading to riskier corporate... 
superstar CEOs | tax aggressiveness | CEO overconfidence | business awards | tax avoidance | CEOs | CEO optimism | firm risk | CEO hubris | HOLDINGS | MATCHING ESTIMATORS | MANAGERIAL ABILITY | AVOIDANCE | EARNINGS | RISK | INCENTIVES | CASH | BUSINESS, FINANCE | INVESTMENT | CONSTRAINTS | Awards & honors | Corporate taxes | Tax reform
Journal Article