Reference health
Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?
1 of 37 checkable references need attention · checked 2026-07-31
At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.
10 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
References needing attention
marked retracted — notice via Crossref, record curated by Retraction Watch10.2308/accr.2005.80.1.1
Capital Market Pressure, Disclosure Frequency-Induced Earnings/Cash Flow Conflict, and Managerial Myopia (Retracted)
The 36 checked references that resolve
resolves10.1016/0165-4101(96)00421-1
Investment opportunities and the structure of executive compensation
resolves10.2308/accr.00000008
The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter
resolves10.1016/j.rfe.2004.09.002
Real options, irreversible investment and firm uncertainty: New evidence from U.S. firms
resolves10.2308/accr.2008.83.6.1393
Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities
resolves10.1016/0165-4101(93)90007-3
Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies
resolves10.2308/accr.2010.85.2.483
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
resolves10.1016/s0304-405x(99)00025-2
Understanding the determinants of managerial ownership and the link between ownership and performance
resolves10.2308/accr.2010.85.5.1693
Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information
resolves10.1016/s0304-405x(99)00042-2
The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing
resolves10.1093/rfs/hhn053
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
resolves10.1016/0304-405x(92)90029-w
The investment opportunity set and corporate financing, dividend, and compensation policies
The 10 references without a DOI — listed, not checked
no DOI — not checkedThe new market in corporate tax shelters
no DOI — not checkedThe economic implications of corporate financial reporting
no DOI — not checkedWhat does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement
no DOI — not checkedref31
no DOI — not checkedInvestments in tax planning
no DOI — not checkedCompetitive, political, and economic factors influencing state tax policy changes
no DOI — not checkedref42
no DOI — not checkedEstimating corporate marginal tax rates with asymmetric tax treatment of gains and losses
no DOI — not checkedSelection bias and econometric remedies in accounting and finance research
no DOI — not checkedref47
What this badge says. CiteStamped means the CHECKABLE references of this
work were clean at the dated check: each resolved to a known work in a public registry, and none
carried a retraction notice at that time. It says nothing about the quality, findings,
or importance of the work itself, and nothing about references deposited without a DOI.
checked 2026-07-31 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record
Embed this badge
Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.
<a href="https://citestamp.com/citestamped/10.2139/ssrn.1896585"><img src="https://citestamp.com/citestamped/10.2139/ssrn.1896585/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[](https://citestamp.com/citestamped/10.2139/ssrn.1896585)