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Cited by 328

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 access
Kubick, Thomas R., Lynch, Dan, Mayberry, Michael A., Omer, Thomas C.·2014·SSRN Electronic Journal
DOI 10.2139/ssrn.2541035
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Abstract

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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Crossref · 10.2139/ssrn.2541035

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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
DOI
10.2139/ssrn.2541035
OpenAlex
W3123401819
Cited by
328
References
54
FWCI
22.78
Type
journal article
Language
en
Open access
green

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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.