Full Length Research Paper
References
Becker J, Fuest C, Riedel N (2012). Corporate Tax Effects on the Quality and Quantity of FDI. European Economic Review 56(8):1495-1511. |
|
Chyz JA, Shevlin T (1997). The Association Between Corporate Financing Activities and SEC Regulation Fair Disclosure. Journal of Accounting Research 35(2):179-204. |
|
Clausing KA (2018). Does Tax Drive the Headquarters Locations of the World's Biggest Companies? Transnational Corporations 25(2):37-66. |
|
Derashid C, Zhang H (2003). Effective tax rates and the "industrial policy" hypothesis: evidence from Malaysia. Journal of International Accounting, Auditing and Taxation 12:45-62. |
|
Desai MA, Dharmapala D (2006). Corporate Tax Avoidance and High-Powered Incentives. Journal of Financial Economics 79(1):145-179. |
|
Dharmapala D (2014). What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature. Fiscal Studies 35(4):421-448. |
|
Dharmapala D, Riedel N (2013). Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals. Journal of Public Economics 97:95-107. |
|
Dischinger M, Riedel N (2011). Corporate Taxes and the Location of Intangible Assets Within Multinational Firms. Journal of Public Economics 95(7-8):691-707. |
|
Dyreng SD, Hanlon M, Maydew EL (2010). The Effects of Executives on Corporate Tax Avoidance. The Accounting Review 85(4):1163-1189. |
|
Graham J (2000). How Big Are the Tax Benefits of Debt? The Journal of Finance 55(5):1901-1941. |
|
Guenther DA, Sansing RC (2006). Evidence on the Role of Accounting Quality in Managing Earnings. The Accounting Review 81(1):163-192. |
|
Gupta S, Newberry K (1997). Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy 16:1-34. |
|
Hanlon M, Heitzman S (2010). A review of tax research. Journal of accounting and Economics 50(2-3):127-178. |
|
Kraft A (2014). What really affects German firms' effective tax rate? International Journal of Financial Research 5(3):1-19. |
|
Laz?r S, Filip G (2011). Measuring corporate effective tax burden in Romania: a comprehensive approach. Scientific Annals of the 'Alexandru Ioan Cuza' University of Iasi: Economic Sciences Series 58:133-144. |
|
Liu X, Cao S (2007). Determinants of Corporate Effective Tax Rates: Evidence from Listed Companies in China. The Chinese Economy 40:49-67. |
|
Lisowsky P (2010). Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information. The Accounting Review 85(5):1693-1720. |
|
Mamatzakis E, Pegkas P, Staikouras C (2023). The impact of debt, taxation and financial crisis on earnings management: the case of Greece. Managerial Finance 49(1):110-134. |
|
Noor RM, Fadzillah NSM, Mastuki NA (2010). Tax planning and corporate effective tax rates. In 2010 International Conference on Science and Social Research (CSSR 2010) pp. 1238-1242. |
|
Plesko GA (2003). An evaluation of alternative measures of corporate tax rates. Journal of Accounting and Economics 35(2):201-226. |
|
Richardson G, Lanis R (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy 26:641-704. |
|
Shevlin T (1990). The Impact of Taxes on Corporate Financing Decisions: Evidence from the Industry-Level Data. Journal of Financial Economics 27(2):381-417. |
|
Smith A, Watts D (1992). The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies. Journal of Financial Economics 32(3):263-292. |
|
Stamatopoulos I, Hadjidema S, Eleftheriou K (2019). Explaining corporate effective tax rates: Evidence from Greece. Economic Analysis and Policy 62:236-254. |
|
Wilkinson BR, Cahan S, Jones G (2001). Strategies and dividend imputation: the effect of foreign and domestic ownership on average effective tax rates. Journal of International Accounting 10:157-175. |
|
Zimmerman JL (1983). Taxes and Firm Size. Journal of Accounting and Economics 5:119-149. |
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0