University Park, PA 16802-3306
United States
Pennsylvania State University - Department of Accounting
SSRN RANKINGS
in Total Papers Downloads
artificial intelligence, limited attention, decision-making, information processing constraints, tax effectiveness
Foreign Investment, Tax Administration, Tax Enforcement, Developing Countries, Tax Uncertainty, Corruption, Agency Costs
corporate misconduct, compliance costs, real activities management, tax enforcement
Dividend Payout Policy, Institutional Ownership, Monitoring, Tax-Sensitivity, Shareholder-Level Taxes, JGTRRA
Credit Rating Inflation, Tax Avoidance, Investment Risk
Investment, Agency Costs, Tax-Sensitivity, Dividend Payout Policy, Institutional Ownership, Shareholder-Level Taxes, JGTRRA, ATRA
Private equity, Earnings myopia, Real earnings management, Going private
Investment, Risk-Taking, Progressive Tax Rates, Individual Tax Rates, Pass-Through Businesses, Payoff Asymmetry
Implicit Taxes, Tax Avoidance, Uncertain Tax Positions
operational misconduct, internal information quality, risk assessment, enterprise risk management
Tax audits, tax personnel, accounting personnel, tax planning, compliance costs, real effects
Private Equity, Auditor-Provided Tax Services, Auditor Independence, Tax Expertise
Regulatory Oversight, Information Quality, Hurdle Rates, Cost of Capital
Real Effects, Executive Taxation, Regulation, Insider Gifts, Insider Trades
In-person communication, Information quality, Lockdowns, Analyst forecast accuracy
Limited Attention, Managerial Learning, Non-Tax Risks, Enterprise Risk Assessments, Risk Interdependencies, Corporate Tax Aggressiveness, ORSA
