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Pledged Shares, Avoided Taxes: Exploring the Link between Shareholder Pledging and Corporate Tax Strategies <br>

https://doi.org/10.2139/ssrn.4969185
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Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

11 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.

The 35 checked references that resolve
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Insider Share-Pledging and Equity Risk
resolves10.1016/j.jacceco.2015.02.003
Corporate governance, incentives, and tax avoidance
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Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
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How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis
resolves10.1016/j.jacceco.2007.05.002
Audit effort and earnings management
resolves10.1016/j.jcorpfin.2018.08.003
Share pledges and margin call pressure
resolves10.2308/jiar-51345
Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective
resolves10.1016/j.intaccaudtax.2025.100736
Do academic directors on audit committees affect corporate tax avoidance?
resolves10.2308/TAR-2019-0296
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing
resolves10.1016/j.jfineco.2009.02.003
Are family firms more tax aggressive than non-family firms?
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Helping Hand or Grabbing Hand? Central vs. Local Government Shareholders in Chinese Listed Firms
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Corporate Tax Aggressiveness and Insider Trading
resolves10.1111/1540-6261.00511
Disentangling the Incentive and Entrenchment Effects of Large Shareholdings
resolves10.1016/0165-4101(81)90002-1
Auditor size and audit quality
resolves10.1016/j.jfineco.2005.02.002
Corporate tax avoidance and high-powered incentives
resolves10.1162/rest.91.3.537
Corporate Tax Avoidance and Firm Value
resolves10.1016/j.jfineco.2006.05.005
Theft and taxes☆
resolves10.1093/rfs/hhz034
Shareholder Wealth Consequences of Insider Pledging of Company Stock as Collateral for Personal Loans
resolves10.1111/j.1540-6261.2004.00642.x
Private Benefits of Control: An International Comparison
resolves10.1111/1911-3846.12055
The Reputational Costs of Tax Avoidance
resolves10.2308/accr-51432
The Effect of Corporate Tax Avoidance on the Cost of Equity
resolves10.1111/acfi.12854
Share‐loan pledging and relaxation of share‐repurchase restrictions in China
resolves10.1177/1476127003001001218
Correcting for Endogeneity in Strategic Management Research
resolves10.1016/j.jacceco.2010.09.002
A review of tax research
resolves10.1016/j.jpubeco.2008.09.004
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement
resolves10.1016/j.jcorpfin.2019.101534
Stock pledge, risk of losing control and corporate innovation
resolves10.1057/jibs.2011.60
From the Editors: Endogeneity in international business research
resolves10.1016/j.intaccaudtax.2024.100615
Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
resolves10.1016/j.ememar.2021.100841
Does share pledging affect firms' use of derivatives? Evidence from China
resolves10.2308/accr-50643
Information Environment and the Investment Decisions of Multinational Corporations
resolves10.1016/j.iref.2021.02.007
Using stock split to secure pledged shares: Evidence from Chinese listed firms
resolves10.1007/s10551-016-3428-8
Multinational Tax Avoidance: Virtue Ethics and the Role of Accountants
resolves10.1111/j.1467-8683.2010.00831.x
Tax Enforcement as a Corporate Governance Mechanism: Empirical Evidence from China
resolves10.1111/1911-3846.12381
Accounting Comparability, Audit Effort, and Audit Outcomes
resolves10.1016/j.irfa.2021.101839
Controlling shareholder share pledging and stock price crash risk: Evidence from China
The 11 references without a DOI — listed, not checked
no DOI — not checkedref5
no DOI — not checkedCatalytic effect of the Shanghai-Hong Kong Stock Connect policy on corporate ESG performance
no DOI — not checkedInsider pledging: Its information content and forced sale
no DOI — not checkedref18
no DOI — not checkedOrganizational capital, corporate tax avoidance, and firm value. sensitivity?
no DOI — not checkedShare pledge financing network and systemic risks: Evidence from China
no DOI — not checkedref36
no DOI — not checkedDirectors with foreign experience and corporate tax avoidance
no DOI — not checkedIs pledge risk matched between pledgees and pledgers in China's share pledge market?
no DOI — not checkedref43
no DOI — not checkedOne way out of the share pledging quagmire: Evidence from mergers and acquisitions
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.

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