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Tax Planning, Tax Avoidance, Reputation, Financial Reporting Incentives, FIN 48, SOX
earnings quality, accounting manipulation, CFO turnover, CEO power, incentive compensation
family firm, tax aggressiveness, entrenchment
book-tax differences, earnings persistence, earnings quality, earnings expectations
management compensation, stock options, incentive alignment, rent extraction
Tax rates, marginal tax rate, effective tax rate, investment, capital structure, behavioral biases, salience, heuristics
Corporate Tax Avoidance, Public Debt Yields, Bank Loan Spreads, Path Analysis
internal governance, real earnings management
internal governance, real earnings management, top management team
Employee stock options, Tax benefits, Effective tax rates, Marginal tax rate
disclosure quality, disaggregation of data items, annual reports, Compustat
Book-tax conformity, information content, taxable income, book income
restatements, information risk, earnings quality, cost of capital
tax avoidance, management style, managerial ability
Valuation, dividend taxes, tax capitalization
Dividends, Information Content, Earnings
Accrual anomaly, arbitrage risk
stock options, restricted stock, managers
tax accrual quality, estimation error, financial reporting of income taxes, earnings quality, accounting for income taxes
Market attention, earnings announcement timing, earnings announcement scheduling, earnings announcement notifications, strategic disclosure
Repatriation, Tax, American Jobs Creation Act, Homeland Investment Act, Dividends Received Deduction, Trapped Equity, International Tax, Trapped Cash, Section 965, Stimulus, Tax Amnesty
book-tax conformity, information content
book-tax conformity, earnings management
compensation clawback provisions, financial reporting quality, executive compensation
Dividends, information risk, accruals quality, systematic risk
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Compensation, Relative Performance Evaluation, talent
tax planning; quasi-indexer; Russell Index assignment; regression discontinuity
Investment, Reinvestment, Repatriation, Tax Expense, Multinational, Tax Policy, Tax Stimulus, Tax Reform
Book-tax conformity, leverage, capital structure
Tax aggressiveness, insider trading, litigation risk, managerial rent extraction
Taxes, International, Acquisitions
expected losses/profits, return predictability, January effect, tax-loss selling
Economic growth, Corporate tax, Effective tax rate
tax aggressiveness, auditor resignation, agency cost, external monitoring, auditor independence
tax policy, international taxation, Pathways Commission, AACSB
Earnings response coefficients, permanently reinvested earnings, reinvestment, growth, corporate governance
human capital, hiring, disclosure, job postings, firm performance, market reaction
Tax Avoidance, Average Statutory Tax Rates, Effective Tax Rates
Capital markets, stock prices, price-to-earnings ratio, earnings response coefficient, earnings expectations.
voluntary disclosure, mandatory disclosure, ETR forecast, non-GAAP measure
[Network ties, audit partner, tax avoidance, school ties separated]
Managers’ outside employment opportunities, Career concerns, Inevitable Disclosure Doctrine, Tax avoidance
tax planning, quasi-indexer, Russell Index assignment, regression discontinuity
Income taxes, Non-GAAP Reporting
tax avoidance, cost of capital, debt and equity financing
Foreign Cash, Earnings Persistence, Stock Returns
File name: JBFA.pdf Size: 0K
expected losses/profits, January effect, return predictability, tax‐loss selling
tax amnesty, tax enforcement
Financial reporting quality, information risk, price-risk factor
tax avoidance, tax planning, cost of equity
Tax avoidance, tax planning, cost of equity
Tax avoidance, Cash taxes, Financial constraints
tax planning, cash taxes, financial constraints, government revenues
Income Shifting, Tax Avoidance, Chinese Listed Firms, Intangibles, Equity Issuance
Stock options, Restricted stock, Managers' subjective values, Black-Scholes model
book-tax conformity, earnings informativeness
Capital markets, accrual anomaly, arbitrage, idiosyncratic risk, transaction costs
