Travis Chow

The University of Hong Kong

Pokfulam Road

Hong Kong, Pokfulam HK

China

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 37,270

SSRN RANKINGS

Top 37,270

in Total Papers Downloads

1,641

SSRN CITATIONS
Rank 35,325

SSRN RANKINGS

Top 35,325

in Total Papers Citations

11

CROSSREF CITATIONS

12

Scholarly Papers (9)

1.

The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations

Singapore Management University School of Accountancy Research Paper No. 2017-59
Number of pages: 64 Posted: 11 Nov 2016 Last Revised: 28 Sep 2020
The University of Hong Kong, Singapore Management University - School of Accountancy, University of Waterloo - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 355 (105,614)
Citation 3

Abstract:

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Corporate Tax Rate; Headquarters Relocation; State Apportionment System

2.

U.S. Firms on Foreign (tax) Holidays

Kenan Institute of Private Enterprise Research Paper No. 18-3
Number of pages: 64 Posted: 17 Aug 2017 Last Revised: 11 Oct 2018
The University of Hong Kong, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 332 (113,768)
Citation 5

Abstract:

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Tax holiday, corporate tax, international tax

3.

Government Ownership and Corporate Tax Evasion: Evidence from China

Number of pages: 63 Posted: 02 May 2018 Last Revised: 20 May 2021
Travis Chow, Bin Ke, Hongqi Yuan and Yao Zhang
The University of Hong Kong, National University of Singapore, Fudan University - School of Management and Tong Ji University - Accounting Department
Downloads 287 (132,966)
Citation 4

Abstract:

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Tax Avoidance, Tax Evasion, China, Government Ownership

4.

Targets' Tax Shelter Participation and Takeover Premiums

Singapore Management University School of Accountancy Research Paper No. 2015-36
Number of pages: 64 Posted: 09 Jul 2015
Travis Chow, Kenneth J. Klassen and Yanju Liu
The University of Hong Kong, University of Waterloo - School of Accounting and Finance and Hong Kong Baptist University – Department of Accountancy and Law
Downloads 199 (189,968)
Citation 6

Abstract:

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tax sheltering, tax aggressiveness, takeover premium

5.

Spillover Effects of Clients’ Tax Enforcement on Financial Statement Auditors: Evidence from a Discontinuity Design

Number of pages: 70 Posted: 15 Nov 2019 Last Revised: 20 Feb 2020
Travis Chow, Jeffrey Pittman, Muzhi Wang and Le Zhao
The University of Hong Kong, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Central University of Finance and Economics (CUFE) - School of Accountancy and Nankai University
Downloads 181 (206,662)
Citation 1

Abstract:

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tax enforcement, audit fees, audit effort, auditor-client matching

6.

Corporate In-house Human Capital Investments in Accounting

Number of pages: 54 Posted: 18 Mar 2021 Last Revised: 26 Mar 2021
Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu
Singapore Management University, Singapore Management University, The University of Hong Kong and Hong Kong Baptist University – Department of Accountancy and Law
Downloads 103 (319,901)

Abstract:

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accounting human capital, financial reporting quality, financial reporting credibility, audit fees

7.

Profit Shifting During Foreign Tax Holidays

Number of pages: 49 Posted: 12 Aug 2021 Last Revised: 13 Aug 2021
The University of Hong Kong, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 86 (358,725)
Citation 1

Abstract:

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income shifting; tax holidays; international tax

8.
Downloads 54 (458,986)
Citation 6

Corporate In-house Tax Departments

Singapore Management University School of Accountancy Research Paper No. 2016-41
Number of pages: 59 Posted: 11 Dec 2015 Last Revised: 22 Nov 2019
Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu
Singapore Management University, Singapore Management University, The University of Hong Kong and Hong Kong Baptist University – Department of Accountancy and Law
Downloads 54 (466,407)
Citation 6

Abstract:

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Human Capital, Tax Planning, Tax Avoidance, Tax Risk

Corporate In-house Tax Departments

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu
Singapore Management University, Singapore Management University, The University of Hong Kong and Hong Kong Baptist University – Department of Accountancy and Law

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Tax Department, Tax Planning, Tax Compliance, Tax Avoidance, Tax Risk

9.

The Effect of Accounting for Income Tax Uncertainty on Tax-Deductible Loss Accruals for Private Insurers

Number of pages: 60 Posted: 06 Jun 2019 Last Revised: 23 Sep 2021
Jiang Cheng, Travis Chow, Tzuting Lin and Jeffrey Ng
Lingnan University, The University of Hong Kong, National Taiwan University - Department of Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 44 (445,258)
Citation 1

Abstract:

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loss reserve error, corporate taxation, insurance companies, SSAP 101

Other Papers (1)

Total Downloads: 292
1.

Judge Ideology and Corporate Tax Planning

Number of pages: 56 Posted: 27 Jan 2020 Last Revised: 11 Jun 2021
The University of Hong Kong, Hong Kong University of Science and Technology - Department of Accounting, The University of Hong Kong (HKU) - Department of Accounting and University of California-Irvine
Downloads 292 (156,250)

Abstract:

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Judge ideology, federal judiciary, tax planning, income shifting, forum shopping, Internal Revenue Service