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Chapter 6 Financial reporting effects of tax planning and execution

https://doi.org/10.2139/ssrn.5023922
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The Reputational Costs of Tax Avoidance
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Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural Experiment
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Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*
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Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*
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Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
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Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions
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Equity Risk Incentives and Corporate Tax Aggressiveness
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The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross‐Jurisdictional Income Shifting*
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Long-Run Corporate Tax Avoidance
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Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48
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Real Effects of Private Country-by-Country Disclosure
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Earnings Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax Reform Act.
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Evidence on the Determinants of Inventory Accounting Policy Choice.
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