Bernanke BS, Gertler M, Gilchrist S (1999). The Financial Accelerator in a Quantitative Business Cycle Framework., In Handbook of Macroeconomics, edited by J. B. Taylor and M. Woodford. Elsevier. 1:1341-1393.

Brondolo J (2009). Collecting Taxes during an Economic Crisis: Challenges and Policy Options, International Monetary Fund Staff Position Note Washington4tyh, DC. P 17.

Davis-Friday PY, Eng LL, Liu CS (2006).The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings, Int. J. Account. 41:22-40.
Crossref

Dyreng S, Hanlon M, Maydew E (2009). The Effects of Executives on Corporate Tax Avoidance, SSRN eLibrary, View

Edwards A, Schwab C, Shevlin T (2013). Financial constraints and the incentive for tax planning' Working Paper.

Filip A, Raffournier B (2014). Financial crisis and earnings management: the European evidence, Int. J. Account. 49(4):455-478.
Crossref

Frank MM, Lynch LJ, Rego SO (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting, Account. Rev. 84(2):467-469.
Crossref

Hackbarth D, Miao J, Morellec E (2006). Capital Structure, Credit Risk and Macroeconomic Conditions, J. Financ. Econ. 82:519-550.
Crossref

Hanlon M, Shevlin T (2005). Book-Tax Conformity for Corporate Income: An Introduction to the Issues, Natl. Bur. Econ. Res.19:101-134.
Crossref

Hanlon M, Maydew E, Saavedra D (2012). Understanding Why Firms Hold So Much Cash: A Tax Risk Explanation, 2013 American Taxation Association Midyear Meeting: Uncertain Tax Positions.

Hanlon M, Heitzman S (2010). A review of tax research, J. Account. Econ. 50:127-178.
Crossref

Ho LC, Liu CS, Sohn P (2001). The value relevance of accounting information around the 1997 Asian financial crisis: The case of South Korea., Asia Pac. J. Account. Econ. 8:83-107.
Crossref

Hsu Pei-Hui, Moore J, Neubaum D (2014). Tax Avoidance, Financial Experts on the Board, and Business Strategy, SSRN eLibrary, 

View

Jacobson T, Kindell R, Lindé J, Roszbach K (2013). Firm Default and aggregate fluctuations. J. Euro. Econ. Assoc. 11(4):945-972.
Crossref

Jenkins DS, Kane GD, Velury U (2009). Earnings conservatism and value relevance across the business cycle, J. Bus. Financ. Account. 36:1041-1058.
Crossref

Johnson MF (1999). Business cycles and the relation between security returns and earnings, Rev. Account. Stud. 4:93-117.
Crossref

Kourdoumpalou S, Karagiorgos T (2012). Extent of corporate tax evasion when taxable earnings and accounting earnings coincide, Manag. Audit. J. 27(3):228-250.
Crossref

Kousenidis D, Ladas A, Negakis C (2013). The effects of the European debt crisis on earnings quality, Int. Rev. Financial Anal. 30:351-362.
Crossref

Lim Y (2011). Tax avoidance and underleverage puzzle: Korean evidence, Rev. Quant. Finan. Acct. 39:333-360.
Crossref

Lisowsky P (2009). Inferring U.S. Tax Liability from Financial Statement Information, J. Am. Taxation Assoc. pp. 29-63.
Crossref

Lisowsky P, Robinson L, Schmidt A (2010). An examination of FIN 48: tax shelters, auditor independence, and corporate governance, Working Paper, University of Illinois.

Omer TC, Weaver CD, Wilde JH (2012). Investments in Tax Planning, Tax Avoidance and the New Economy Business Model, SSRN eLibrary, 

View

Papageorgiou D, Efthimiadis T, Konstantakopoulou I (2012). Effective Tax Rates in Greece, Centre of planning and economic research, discussion papers P 124.

Pappadà F, Zylberberg Y (2015). Austerity plans and tax evasion: theory and evidence from Greece, Unpublished Manuscript

Plesko GA (2007). Estimates of the Magnitude of Financial and Tax Reporting Conflicts, NBER Working, P 13295.
Crossref

Powers K, Stomberg B, Robinson JR (2013). Do CEO Performance Measures Motivate Tax Avoidance?, American Taxation Association Midyear Meeting: Research-In-Process.

Rego SO (2003). Tax-Avoidance Activities of U.S. Multinational Corporations, Contemp. Account. Res. 20(4):805-33.
Crossref

Sancak C, Velloso R, Xing J (2010). Tax Revenue Response to the Business Cycle, Int. Monetary Fund. Washington, DC. P 71.

Tagkalakis A (2013). Audits and tax offenders: recent evidence from Greece, Econ. Lett. 118(3):519-522.
Crossref

Weisbach D (2003). Corporate tax avoidance, In: Proceedings of the National Tax Association Ninety Sixth Annu. Conf. P 9.

Wilson RJ (2009). An examination of corporate tax shelter participants, Account. Rev. 84:969-999.
Crossref

Zinn B, Spengel C (2012). Book-tax conformity: Empirical evidence from Germany, ZEW Discussion pp. 12-51.