venueno affnon étiqueté
Tax‐Avoidance Activities of U.S. Multinational Corporations*2003· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
952
citations
Constructeur de cohorte
4 299 418 travaux, canadiens par l’une de quatre routes.
Chaque état de filtre est une URL; l’URL est la requête; la requête est citable via /q/⟨hash⟩. La page, l’API et l’export analysent les mêmes paramètres.
La cohorte courante, diffusée en continu depuis la base de données : toutes les colonnes des travaux, les étiquettes machine, les scores provisoires et l'état de validation de chaque rangée. Les exportations sont plafonnées à 100 000 rangées. Crée un lien /q/ permanent pour cette requête exacte. Les mêmes filtres produisent toujours le même lien, qui que soit le demandeur.
Catégories
Étiquettes machine · couverture clairsemée
Preuves
Un travail non étiqueté est inconnu, pas un négatif. La couverture est rapportée à chaque requête.
1 428 travaux dans la cohorte · sur 4 299 418page 1 sur 29
Les étiquettes couvrent 0 des 1 428 travaux de cette cohorte. Les autres sont non étiquetés, ce qui n'est pas une étiquette négative : la table des étiquettes est clairsemée aujourd'hui et s'enrichit au fil des rondes d'étiquetage.
Les prédictions distillées couvrent 1 428 des 1 428 travaux de cette cohorte. Ces prédictions portent le statut machine_predicted_unvalidated. Le mode candidate est l'union; le consensus est l'intersection.
affnon étiqueté
Financial Constraints and Cash Tax Savings2015· article· en· The Accounting Review· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
632
citations
affnon étiqueté
Do IRS Audits Deter Corporate Tax Avoidance?2012· article· en· The Accounting Review· Business, Management and Accounting
prédiction distillée:candidate · insufficient_payloadconsensus · insufficient_payload
561
citations
venueno affnon étiqueté
The Reputational Costs of Tax Avoidance2013· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · insufficient_payloadconsensus · aucune
468
citations
venueno affnon étiqueté
Multinationals’ profit response to tax differentials: Effect size and shifting channels2017· article· en· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting
prédiction distillée:candidate · metaepi_narrow+scholarly_communicationconsensus · aucune
326
citations
affnon étiqueté
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?2012· article· en· Journal of Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
310
citations
affnon étiqueté
Tax Aggressiveness and Accounting Fraud2012· article· en· Journal of Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
298
citations
affsans résuménon étiqueté
Societal trust and corporate tax avoidance2018· article· en· Review of Accounting Studies· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
214
citations
venueno affnon étiqueté
Do Political Connections Weaken Tax Enforcement Effectiveness?2017· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · sts+scholarly_communication+insufficient_payloadconsensus · aucune
213
citations
venueno affsans résuménon étiqueté
Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*2010· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · scholarly_communicationconsensus · aucune
195
citations
affnon étiqueté
The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness2015· article· en· The Accounting Review· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
194
citations
affnon étiqueté
Unprofitable Affiliates and Income Shifting Behavior2016· article· en· The Accounting Review· Business, Management and Accounting
prédiction distillée:candidate · insufficient_payloadconsensus · aucune
193
citations
venueno affnon étiqueté
Tax Avoidance and the Implications of Weak Internal Controls2015· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
187
citations
affvenuenon étiqueté
Transfer Pricing: Strategies, Practices, and Tax Minimization2016· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · scholarly_communicationconsensus · aucune
176
citations
affnon étiqueté
Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 132020· article· en· Journal of Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · metaresearch+scholarly_communicationconsensus · aucune
174
citations
affnon étiqueté
Relationship between corporate social responsibility and tax avoidance: international evidence2018· article· en· Social Responsibility Journal· Business, Management and Accounting
prédiction distillée:candidate · metaresearch+metaepi_narrow+stsconsensus · aucune
172
citations
affnon étiqueté
Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts2016· article· en· The Accounting Review· Business, Management and Accounting
prédiction distillée:candidate · insufficient_payloadconsensus · aucune
172
citations
venueno affnon étiqueté
Strategic Tax and Financial Reporting Decisions: Theory and Evidence*2000· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · metaresearch+scholarly_communicationconsensus · aucune
169
citations
aboutno affnon étiqueté
Taxes and Corporate Policies: Evidence from a Quasi Natural Experiment2013· article· en· The Journal of Finance· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
164
citations
affnon étiqueté
Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences2016· article· en· Auditing A Journal of Practice & Theory· Business, Management and Accounting
prédiction distillée:candidate · metaresearchconsensus · aucune
162
citations
affsans résuménon étiqueté
Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information2010· article· en· SSRN Electronic Journal· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
158
citations
affnon étiqueté
Government ownership, corporate governance and tax aggressiveness: evidence from China2013· article· en· Accounting and Finance· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
157
citations
aboutno affnon étiqueté
Cross‐Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings2001· article· en· Journal of Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · scholarly_communication+insufficient_payloadconsensus · aucune
154
citations
aboutno affnon étiqueté
Forecasting Taxes: New Evidence from Analysts2016· article· en· The Accounting Review· Business, Management and Accounting
prédiction distillée:candidate · insufficient_payloadconsensus · insufficient_payload
140
citations
affnon étiqueté
Capital Mobility and Tax Competition2005· article· en· Foundations and Trends® in Microeconomics· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
135
citations
venueno affnon étiqueté
Is Tax Avoidance Associated with Economically Significant Rent Extraction among U.S. Firms?2015· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · aucune
135
citations
affvenuenon étiqueté
Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*2020· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+research_integrityconsensus · aucune
130
citations
venueno affnon étiqueté
Transparency, Information Shocks, and Tax Avoidance2018· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · scholarly_communication+insufficient_payloadconsensus · aucune
126
citations
venueno affnon étiqueté
The impact of endogenous tax treaties on foreign direct investment: theory and evidence2006· article· en· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
124
citations
affsans résuménon étiqueté
Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?2011· article· en· SSRN Electronic Journal· Business, Management and Accounting
prédiction distillée:candidate · metaepi_narrowconsensus · aucune
123
citations
affnon étiqueté
Taxes and Peer Effects2018· article· en· The Accounting Review· Business, Management and Accounting
prédiction distillée:candidate · insufficient_payloadconsensus · aucune
120
citations
affvenuenon étiqueté
Trapped Cash and the Profitability of Foreign Acquisitions2015· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
117
citations
affsans résuménon étiqueté
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?2012· article· en· SSRN Electronic Journal· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
112
citations
venueno affnon étiqueté
Corporate Tax Aggressiveness and Insider Trading2018· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · scholarly_communicationconsensus · aucune
110
citations
venueno affnon étiqueté
Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre‐ and Post‐<scp>FIN</scp> 48 Periods2015· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · metaresearch+metaepi_narrow+scholarly_communicationconsensus · aucune
109
citations
affsans résuménon étiqueté
Taxation and the Financial Structure of German Outbound FDI2005· article· en· SSRN Electronic Journal· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
108
citations
affnon étiqueté
How to Eliminate Pyramidal Business Groups: The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy2004· article· en· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
105
citations
affsans résuménon étiqueté
Corporate tax aggression and debt2013· article· en· Journal of Banking & Finance· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
104
citations
affvenuesans résuménon étiqueté
The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross‐Jurisdictional Income Shifting*2011· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
101
citations
venueno affnon étiqueté
The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms2018· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · sts+scholarly_communication+insufficient_payloadconsensus · aucune
101
citations
affnon étiqueté
Tax Uncertainty and Incremental Tax Avoidance2018· article· en· The Accounting Review· Business, Management and Accounting
prédiction distillée:candidate · insufficient_payloadconsensus · aucune
99
citations
aboutno affnon étiqueté
How tax policy and incentives affect foreign direct investment - a review2000· review· en· RePEc: Research Papers in Economics· Business, Management and Accounting
prédiction distillée:candidate · metaepi_narrowconsensus · aucune
95
citations
affsans résuménon étiqueté
Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness2016· article· en· Journal of Business Ethics· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
95
citations
affsans résuménon étiqueté
Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing2014· article· en· SSRN Electronic Journal· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
94
citations
affnon étiqueté
Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective2015· article· en· Journal of International Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
93
citations
affsans résuménon étiqueté
Financial Constraints and the Incentive for Tax Planning2012· article· en· SSRN Electronic Journal· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
93
citations
afffundnon étiqueté
THE RISE OF THE OECD AS INFORMAL 'WORLD TAX ORGANIZATION' THROUGH NATIONAL RESPONSES TO E-COMMERCE TAX CHALLENGES2006· article· en· Yale Journal of Law and Technology· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
92
citations
venueno affnon étiqueté
Financial Transparency to the Rescue: Effects of Public <scp>Country‐by‐Country</scp> Reporting in the <scp>European Union</scp> Banking Sector on Tax Avoidance*2021· article· en· Contemporary Accounting Research· Business, Management and Accounting
prédiction distillée:candidate · metaresearch+metaepi_narrow+sts+scholarly_communicationconsensus · aucune
90
citations
affvenueaboutnon étiqueté
Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value2016· article· en· Accounting Perspectives· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
89
citations
venueno affnon étiqueté
The taxation of passive foreign investment: lessons from German experience2012· article· en· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting
prédiction distillée:candidate · aucuneconsensus · aucune
84
citations