The DOI matches its Crossref record; 54 of the 54 references it cites were found in a registry or an index.
The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
Open accessAbstract
ABSTRACT This study examines the tax avoidance behavior of firms prior to the issuance, and following the resolution, of SEC tax comment letters. We find that firms that appear to engage in greater tax avoidance are more likely to receive a tax-related SEC comment letter. We also find that firms receiving a tax-related SEC comment letter, relative to firms receiving a non-tax comment letter, subsequently decrease their tax avoidance behavior consistent with an increase in expected tax costs. Additionally, we document evidence consistent with other firms that do not receive a comment letter reacting to multiple publicly disclosed tax-related comment letters within their industry by increasing their reported GAAP ETR, consistent with an indirect effect of regulatory scrutiny on certain types of tax avoidance.
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Petersen, M. A. (2009) · Review of Financial Studies · doi:10.1093/rfs/hhn053 · Cited by 10,746
Understanding earnings quality: A review of the proxies, their determinants and their consequences
Dechow, P., Ge, W., & Schrand, C. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.09.001 · Cited by 4,159
The Influence of Institutional Investors on Myopic R&D Investment BehaviorPreprint
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Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
Cohen, D. A., Dey, A., & Lys, T. Z. (2008) · The Accounting Review · doi:10.2308/accr.2008.83.3.757 · Cited by 3,078
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Endogeneity in Empirical Corporate Finance1
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Corporate tax avoidance and high-powered incentives
Desai, M. A., & Dharmapala, D. (2006) · Journal of Financial Economics · doi:10.1016/j.jfineco.2005.02.002 · Cited by 2,170
Long-Run Corporate Tax Avoidance
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008) · The Accounting Review · doi:10.2308/accr.2008.83.1.61 · Cited by 2,107
Are family firms more tax aggressive than non-family firms?
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Cited by
CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020) · Journal of Economic Surveys · doi:10.1111/joes.12347 · Cited by 294
BOZANIC, Z., HOOPES, J. L., THORNOCK, J. R., & WILLIAMS, B. M. (2017) · Journal of Accounting Research · doi:10.1111/1475-679x.12154 · Cited by 293
Metadata
- Authors
- Kubick, T. R., Lynch, D., Mayberry, M. A., & Omer, T. C.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2014
- Volume
- 91
- Issue
- 6
- Pages
- 1751-1780
- ISSN
- 0001-4826 (ISSN-L)
- 1556-5068
- OpenAlex
- W3123401819
- Cited by
- 328
- References
- 54
- FWCI
- 22.78
- Type
- journal article
- Language
- en
- Open access
- green
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