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Relation between auditor quality and tax aggressiveness : implications of cross-countrx institutional differences

Kanagaretnam, Kiridaran; Lee, Jimmy; Lim, Chee Yeow; … - In: Auditing : a journal of practice & theory 35 (2016) 4, pp. 105-135

Persistent link: https://www.econbiz.de/10011620214

Cross-country evidence on the role of independent media in constraining corporate tax aggressiveness

Kanagaretnam, Kiridaran; Lee, Jimmy; Lim, Chee Yeow; … - In: Journal of business ethics : JOBE 150 (2018) 3, pp. 879-902

Persistent link: https://www.econbiz.de/10011877823

Financial Statement Readability and Tax Aggressiveness

Beuselinck, Christof - 2018

. Therefore, managers have an incentive to obfuscate their aggressive tax planning activities. One means of doing so is to make … activities more apparent to the Internal Revenue Service (IRS). Collectively, this evidence suggests that managers apply complex …

Persistent link: https://www.econbiz.de/10012910037

Organizational Capital, Corporate Tax Avoidance, and Firm Value

Hasan, Mostafa Monzur; Lobo, Gerald J.; Qiu, Buhui - 2021

We show that firms with higher levels of organizational capital (OC) exhibit higher levels of tax avoidance and that shareholders view tax avoidance of high OC firms as value-enhancing. We also show that the OC-tax avoidance relation mainly manifests in firms with good internal governance and...

Persistent link: https://www.econbiz.de/10013218925

Organizational capital, corporate tax avoidance, and firm value

Hasan, Mostafa Monzur; Lobo, Gerald J.; Qiu, Buhui - In: The journal of corporate finance : contracting, … 70 (2021), pp. 1-27

Persistent link: https://www.econbiz.de/10012703853

Tax avoidance and corporate investments

Hossain, Mahmud; Lobo, Gerald J.; Mitra, Santanu - In: Review of Pacific Basin financial markets and policies … 25 (2022) 2, pp. 1-53

Persistent link: https://www.econbiz.de/10013370938

Deferred cash compensation and risk-taking : evidence from the Chinese banking industry

Jiang, Wei; Liu, Yunguo; Lobo, Gerald J.; Xu, Yue - In: Pacific-Basin finance journal 53 (2019), pp. 432-448

Persistent link: https://www.econbiz.de/10012133553

Troubled by unequal pay rather than low pay : the incentive effects of a top management team pay gap

Xu, Yue; Liu, Yunguo; Lobo, Gerald J. - In: China journal of accounting research : CJAR 9 (2016) 2, pp. 115-135

managerial market and compensation are government-regulated. We also document that cutting central SOE managers’ pay level can … increase firm value, whereas doing so for local SOE managers has the opposite effect. Our findings have important implications …

Persistent link: https://www.econbiz.de/10011844628

Determinants and consequences of large CEO pay

Kanagaretnam, Kiridaran; Lobo, Gerald J.; Mohammad, Emad - In: International journal of accounting and finance 1 (2008/09) 1, pp. 61-82

Persistent link: https://www.econbiz.de/10003814425

Institutions and corporate tax evasion : a review of the literature and a methodological approach

Kanagaretnam, Kiridaran; Lee, Jimmy; Lim, Chee Yeow; … - In: Journal of international accounting research 23 (2024) 1, pp. 115-137

Persistent link: https://www.econbiz.de/10014507609