1.
Political Competition, Ideology and Corruption
Number of pages: 43
Posted: 30 Jan 2008
Working Paper Series
University of Leicester and University of Warwick - Finance Group
Downloads
17,189
2.
Frictions to Political Competition and Financial Openness
Number of pages: 39
Posted: 11 Aug 2008
Working Paper Series
University of Warwick - Finance Group and University of Leicester
Downloads
11,660
3.
Are We Heading Towards a Corporate Tax System Fit for the 21st Century?
Fiscal Studies, Forthcoming, Oxford Legal Studies Research Paper No. 88/2014
Number of pages: 26
Posted: 03 Dec 2014
Last Revised: 31 Oct 2018
Accepted Paper Series
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads
8,447
4.
Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality
Contemporary Accounting Research, Vol. 26, No. 1, 2009
Number of pages: 59
Posted: 15 Sep 2006
Last Revised: 27 Oct 2008
Accepted Paper Series
University of Georgia, Michigan State University - Department of Accounting & Information Systems and University of Wisconsin - Madison
There are 2 versions of this paper
Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality
Contemporary Accounting Research, Vol. 26, No. 1, 2009
Number of pages: 59
Posted: 15 Sep 2006
Last Revised: 27 Oct 2008
Downloads
1,787
Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality
Contemporary Accounting Research, Vol. 26, No.1, pp. 1-44, 2009
Posted: 27 Oct 2008
Last Revised: 21 Oct 2010
Downloads
1,787
5.
Ethics and Entrepreneurship
Journal of Business Venturing, Vol. 24, No. 5, pp. 407-418, Darden Business School Working Paper No. 1421290
Number of pages: 41
Posted: 14 Jul 2009
Last Revised: 29 Jan 2010
Accepted Paper Series
University of Virginia - Darden School of Business, University of Minnesota - Twin Cities - Carlson School of Management and University of Minnesota - Twin Cities - Carlson School of Management
Downloads
1,589
6.
Money at the Docks of Tax Havens: A Guide
CESifo Working Paper Series No. 3587
Number of pages: 27
Posted: 28 Sep 2011
Working Paper Series
International Monetary Fund
Downloads
1,578
7.
Firm-Level Political Risk: Measurement and Effects
Number of pages: 79
Posted: 28 Sep 2016
Last Revised: 19 Dec 2017
Working Paper Series
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and London Business School
There are 2 versions of this paper
Firm-Level Political Risk: Measurement and Effects
Number of pages: 79
Posted: 28 Sep 2016
Last Revised: 19 Dec 2017
Downloads
1,415
Firm-Level Political Risk: Measurement and Effects
CEPR Discussion Paper No. DP12436
Number of pages: 91
Posted: 17 Nov 2017
Last Revised: 10 Jun 2019
Downloads
1,415
8.
Kauffman Index of Entrepreneurial Activity, 1996-2006
Number of pages: 24
Posted: 23 May 2007
Working Paper Series
University of California, Santa Cruz - Department of Economics
Downloads
1,411
9.
Book-Tax Differences and Future Earnings Changes
Journal of American Taxation Association, Vol. 37, No. 2, 2015
Number of pages: 42
Posted: 28 May 2009
Last Revised: 10 Mar 2017
Accepted Paper Series
University of Nevada, Reno - Department of Accounting and Information Systems
Downloads
1,393
10.
Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans
Chicago Booth Research Paper No. 13-75
Number of pages: 75
Posted: 19 Sep 2013
Last Revised: 02 Jun 2016
Working Paper Series
University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
There are 2 versions of this paper
Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans
Chicago Booth Research Paper No. 13-75
Number of pages: 75
Posted: 19 Sep 2013
Last Revised: 02 Jun 2016
Downloads
1,335
Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans
Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Downloads
1,335
11.
Tax Competition, Foreign Direct Investments and Growth: Using the Tax System to Promote Developing Countries
Virginia Tax Review, Vol. 23, Forthcoming
Number of pages: 44
Posted: 21 Nov 2003
Accepted Paper Series
Tel Aviv University - Buchmann Faculty of Law
Downloads
1,285
12.
Dodging Robin Hood: Responses to France and Italy's Financial Transaction Taxes
Number of pages: 85
Posted: 02 Feb 2014
Last Revised: 28 Aug 2016
Working Paper Series
University of California, Berkeley, College of Letters & Science, Department of Economics
Downloads
1,211
13.
The Value of Control: Control Premiums, Minority Interest Discounts, and the Fair Market Value Standard
Number of pages: 10
Posted: 22 Jul 2008
Working Paper Series
affiliation not provided to SSRN
Downloads
1,201
14.
Managerial Overconfidence and Dividend Policy
Number of pages: 36
Posted: 17 Feb 2009
Working Paper Series
affiliation not provided to SSRN
Downloads
1,153
15.
Interrelations between Components of Executives' Compensation and Market and Accounting Based Performance Measures
Working Paper AIM-98-2
Number of pages: 42
Posted: 13 Feb 1999
Working Paper Series
University of Calgary - Haskayne School of Business, Temple University - Department of Accounting and Arizona State University (ASU) - Department of Information Systems
Downloads
1,123
16.
Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income
Number of pages: 57
Posted: 12 Apr 2005
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Wisconsin - Madison and University of California-Irvine
Downloads
1,102
17.
Taxation and Corporate Governance
Number of pages: 99
Posted: 26 Jan 2006
Working Paper Series
Max Planck Institute for Intellectual Property, Competition and Tax Law, Hengeler Mueller and Max Planck Institute for Intellectual Property, Competition and Tax Law
Downloads
1,102
18.
No Income Splitting for Domestic Partners: How the IRS Erred
Tax Notes, pp. 1221-25, March 13, 2006, UCLA School of Law, Law-Econ Research Paper No. 06-13
Number of pages: 5
Posted: 24 Mar 2006
Accepted Paper Series
University of California, Davis - School of Law
Downloads
1,059
19.
A Theoretical Role for Government in the Financial Markets
Number of pages: 22
Posted: 02 Mar 2010
Last Revised: 08 Mar 2010
Working Paper Series
University of North Florida
Downloads
1,036
20.
Bank Competition: Measurement, Decision-Making, and Risk-Taking
Journal of Accounting Research, Forthcoming
Number of pages: 68
Posted: 30 Jun 2014
Last Revised: 05 Jan 2016
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School, University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and University of Michigan, Stephen M. Ross School of Business
There are 2 versions of this paper
Bank Competition: Measurement, Decision-Making, and Risk-Taking
Journal of Accounting Research, Forthcoming
Number of pages: 68
Posted: 30 Jun 2014
Last Revised: 05 Jan 2016
Downloads
985
Bank Competition: Measurement, Decision-Making, and Risk-Taking
Journal of Accounting Research, Vol. 54, No. 3, 2016
Posted: 22 Oct 2016
Downloads
985
21.
Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing
Number of pages: 56
Posted: 25 Jan 2017
Last Revised: 05 Feb 2017
Working Paper Series
New York University School of Law
Downloads
912
22.
Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels
ZEW - Centre for European Economic Research Discussion Paper No. 13-045
Number of pages: 37
Posted: 31 Jul 2013
Working Paper Series
ZEW – Leibniz Centre for European Economic Research and Universität zu Köln
Downloads
900
23.
Financial Transaction Taxes, Market Composition, and Liquidity
Journal of Finance, Forthcoming
Number of pages: 94
Posted: 12 Feb 2013
Last Revised: 01 Nov 2016
Accepted Paper Series
HEC Paris - Finance Department and European Central Bank (ECB) - Directorate General Research
There are 2 versions of this paper
Financial Transaction Taxes, Market Composition, and Liquidity
Journal of Finance, Forthcoming
Number of pages: 94
Posted: 12 Feb 2013
Last Revised: 01 Nov 2016
Downloads
892
Financial Transaction Taxes, Market Composition, and Liquidity
ECB Working Paper No. 2030
Number of pages: 98
Posted: 07 Mar 2017
Downloads
71
Downloads
892
24.
Anti-Corruption Programmes in Post-Communist Transition Countries and Changes in the Business Environment, 1999-2002
EBRD Working Paper No. 85
Number of pages: 41
Posted: 20 Jan 2004
Working Paper Series
European Bank for Reconstruction and Development (EBRD) and European Bank for Reconstruction and Development (EBRD)
Downloads
889
25.
The Role of Commercial Banks in Production of Small and Medium Enterprises (SMEs) in Pakistan
Number of pages: 21
Posted: 14 Sep 2014
Working Paper Series
Isra University, Mehran University Institute of Science, Technology and Development and Isra University
Downloads
874
26.
Six Good Reasons to Include Competitors as Stakeholders
Number of pages: 9
Posted: 22 Jul 2009
Working Paper Series
Royal Roads University
Downloads
873
27.
Transfer Pricing by U.S.-Based Multinational Firms
Tuck School of Business Working Paper No. 2006-33, US Census Bureau Center for Economic Studies Paper No. CES-WP- 08-29
Number of pages: 37
Posted: 17 Aug 2006
Working Paper Series
Dartmouth College - Tuck School of Business, Georgetown University - Department of Strategy/Economics/Ethics/Public Policy and Yale University - School of Management
There are 2 versions of this paper
Transfer Pricing by U.S.-Based Multinational Firms
Tuck School of Business Working Paper No. 2006-33, US Census Bureau Center for Economic Studies Paper No. CES-WP- 08-29
Number of pages: 37
Posted: 17 Aug 2006
Downloads
870
Transfer Pricing by U.S.-Based Multinational Firms
NBER Working Paper No. w12493
Number of pages: 37
Posted: 04 Sep 2006
Last Revised: 28 Mar 2012
Downloads
75
Downloads
870
28.
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
Journal of Accounting Research, Forthcoming
Number of pages: 72
Posted: 20 Dec 2015
Last Revised: 01 Jan 2017
Accepted Paper Series
Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
There are 4 versions of this paper
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
Journal of Accounting Research, Forthcoming
Number of pages: 72
Posted: 20 Dec 2015
Last Revised: 01 Jan 2017
Downloads
857
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
Journal of Accounting Research, Forthcoming
Number of pages: 72
Posted: 24 Oct 2016
Last Revised: 01 Jan 2017
Downloads
163
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
NBER Working Paper No. w21834
Number of pages: 72
Posted: 04 Jan 2016
Last Revised: 05 Feb 2016
Downloads
22
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
Journal of Accounting Research, Vol. 55, No. 3, 2017
Posted: 18 Oct 2017
Downloads
857
29.
Voice or Public Sector Management? An Empirical Investigation of Determinants of Public Sector Performance Based on a Survey of Public Officials
June 2002
Number of pages: 45
Posted: 20 Jul 2002
Working Paper Series
Natural Resource Governance Institute (NRGI), International Monetary Fund (IMF) and Central Bank of the Republic of Turkey
Downloads
795
30.
Tax and Non-Tax Incentives and Investments: Evidence and Policy Implications
FIAS, The World Bank Group, 2009
Number of pages: 50
Posted: 21 Jan 2010
Last Revised: 24 Mar 2010
Accepted Paper Series
World Bank Group
Downloads
786
31.
The Effect of Investment Tax Incentives: Evidence from China’s Value-Added Tax Reform
Number of pages: 44
Posted: 29 Aug 2011
Last Revised: 11 Aug 2015
Working Paper Series
Peking University - Guanghua School of Management, Peking University, Guanghua School of Management and Antai College of Economics and Management, Shanghai Jiao Tong University
Downloads
785
32.
The Myth of the Rational Borrower: Rationality, Behaviorism, and the Misguided 'Reform' of Bankruptcy Law
Texas Law Review, Vol. 84, pp. 1481-1565, 2006, Brooklyn Law School, Legal Studies Paper No. 37, Fordham Law Legal Studies Research Paper No. 96
Number of pages: 85
Posted: 24 Aug 2005
Accepted Paper Series
Fordham University School of Law and Brooklyn Law School
Downloads
777
33.
Transfer Pricing: Strategies, Practices, and Tax Minimization
Contemporary Accounting Research, Vol. 34, No. 1, 2017
Number of pages: 61
Posted: 13 Feb 2013
Last Revised: 22 Jul 2018
Accepted Paper Series
University of Waterloo - School of Accounting and Finance, Boston University Questrom School of Business and University of Saskatchewan
Downloads
768
34.
Is the Effective Tax Rate an Effective Performance Measure?
Number of pages: 20
Posted: 29 Jul 2005
Working Paper Series
University of Illinois at Urbana-Champaign and Tuck School of Business at Dartmouth
Downloads
753
35.
Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?
Number of pages: 66
Posted: 08 Dec 2019
Working Paper Series
University of Pennsylvania - Accounting Department and Dartmouth College - Tuck School of Business
Downloads
721
36.
The Social Responsibility of International Business: From Ethics and the Environment to CSR and Sustainable Development
Journal of World Business, 51(1), pp. 23-34, 2016
Number of pages: 38
Posted: 02 Aug 2015
Last Revised: 09 Aug 2017
Accepted Paper Series
University of Amsterdam Business School
Downloads
719
37.
The Evolution of Corporate Cash
Number of pages: 74
Posted: 07 Jul 2016
Last Revised: 22 Jun 2018
Working Paper Series
Duke University and Washington University in St. Louis - Olin Business School
There are 3 versions of this paper
The Evolution of Corporate Cash
Number of pages: 74
Posted: 07 Jul 2016
Last Revised: 22 Jun 2018
Downloads
714
The Evolution of Corporate Cash
NBER Working Paper No. w23767
Number of pages: 72
Posted: 11 Sep 2017
Downloads
19
The Evolution of Corporate Cash
Journal of Applied Corporate Finance, Vol. 30, Issue 4, pp. 36-60, 2018
Number of pages: 27
Posted: 25 Feb 2019
Downloads
1
Downloads
714
38.
Underestimated Strategies Beneath Candidate Donald Trump’s Presidential Campaign
Number of pages: 11
Posted: 24 Oct 2015
Last Revised: 19 Mar 2016
Working Paper Series
Schar School of Policy and Government, George Mason University
Downloads
694
39.
Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes
Contemporary Accounting Research, Vol. 27, No. 2, pp. 43-358
Number of pages: 50
Posted: 17 Dec 2008
Last Revised: 06 Jan 2012
Accepted Paper Series
University of Georgia, University of Wisconsin - Madison and Texas A&M University - Department of Accounting
Downloads
693
40.
Is Tax Volatility Priced by Lenders in the Syndicated Loan Market?
European Accounting Review, Forthcoming
Number of pages: 56
Posted: 25 Sep 2013
Last Revised: 26 Aug 2018
Accepted Paper Series
UCLA Anderson School of Management
There are 2 versions of this paper
Is Tax Volatility Priced by Lenders in the Syndicated Loan Market?
European Accounting Review, Forthcoming
Number of pages: 56
Posted: 25 Sep 2013
Last Revised: 26 Aug 2018
Downloads
692
Is Tax Volatility Priced by Lenders in the Syndicated Loan Market?
European Accounting Review Forthcoming
Number of pages: 56
Posted: 03 Jan 2019
Downloads
27
Downloads
692
41.
Failure Is an Option: Institutional Change, Entrepreneurial Risk and New Firm Growth
Eberhart, R.N., C.E. Eesley, K.M. Eisenhardt. 2017 Organization Science 28(1) 93-112.
Number of pages: 39
Posted: 10 Jan 2012
Last Revised: 25 Oct 2017
Accepted Paper Series
Santa Clara University - Department of Management, Stanford University - Management Science & Engineering and Stanford University - Management Science & Engineering
Downloads
677
42.
Corporate Capital Structure in the United Kingdom: Determinants and Adjustment
Bank of England Working Paper No. 226
Number of pages: 43
Posted: 04 Jan 2005
Working Paper Series
Bank of England and National Institute of Economic and Social Research
Downloads
676
43.
Differential Taxation and Tax Evasion by Small Business
National Tax Journal, Vol. 51, No. 4, pp. 676-87, December 1998
Number of pages: 26
Posted: 17 Jun 2006
Accepted Paper Series
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Georgia State University - Department of Economics
Downloads
664
44.
Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data
ZEW - Centre for European Economic Research Discussion Paper No. 06-084
Number of pages: 29
Posted: 10 Jan 2007
Last Revised: 26 Dec 2012
Working Paper Series
Universität zu Köln
Downloads
663
45.
Agendas for Reforming Corporate Governance, Capitalism and Democracy
Number of pages: 15
Posted: 18 May 2004
Working Paper Series
International Institute for Self-Governance
Downloads
661
46.
Framework for U.S. Transfer Pricing Analysis Under Treasury Regulation Section 1.482 and the OECD Guidelines Compared
William Byrnes & Robert Cole (deceased), Practical Guide to U.S. Transfer Pricing § 2.01 - § 2.19 (Matthew Bender, Third Edition), Texas A&M University School of Law Legal Studies Research Paper No. 16-57,
Number of pages: 94
Posted: 11 Jul 2016
Last Revised: 22 Oct 2016
Accepted Paper Series
Indpendent (Deceased) and Texas A&M University School of Law
Downloads
654
47.
Fiscal Policy and the Firm: Do Low Corporate Tax Rates Attract Multinational Corporations?
Number of pages: 36
Posted: 10 Jan 2007
Last Revised: 23 Dec 2011
Working Paper Series
Washington University in St. Louis - Department of Political Science
Downloads
648
48.
Do Strong Boards and Trading in Their Own Firm's Stock Help CEOs Make Better Decisions? Evidence from Corporate Acquisitions by Overconfident CEOs.
Journal of Financial and Quantitative Analysis 48 (August 2013), 1173- 1206.
Number of pages: 61
Posted: 20 Mar 2010
Last Revised: 02 Aug 2017
Accepted Paper Series
Texas A&M University - Department of Finance and School of Business
Downloads
618
49.
An Empirical Evaluation of the Effects of R&D Subsidies
University of California, Berkeley, Burch Center Working Paper No. B99/05
Number of pages: 38
Posted: 05 Sep 1999
Working Paper Series
Universitat Autonoma de Barcelona
There are 2 versions of this paper
An Empirical Evaluation of the Effects of R&D Subsidies
University of California, Berkeley, Burch Center Working Paper No. B99/05
Number of pages: 38
Posted: 05 Sep 1999
Downloads
602
An Empirical Evaluation of the Effects of R&D Subsidies
Economics of Innovation and New Technology
Posted: 04 Feb 2000
Downloads
602
50.
Effective Versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies
William Davidson Institute Working Paper No. 347
Number of pages: 34
Posted: 27 Jan 2001
Working Paper Series
Heriot-Watt University - Centre for Economic Reform and Transformation and National University of Ireland, Galway (NUIG) - Department of Economics
Downloads
585
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