On the public citation graph

Know thyself: Firm-specific relationships between tax planning, long-term cost structure, and operating returns

https://doi.org/10.2139/ssrn.5263679
0 signed · 64 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/0470863692openalex-snapshot
Bayesian Statistics and Marketing
inferredcites →https://doi.org/10.1002/smj.2480openalex-snapshot
Corporate diversification and the value of individual firms: A Bayesian approach
inferredcites →https://doi.org/10.1002/smj.4250150906openalex-snapshot
Measuring Competence? Exploring Firm Effects in Pharmaceutical Research
inferredcites →https://doi.org/10.1002/smj.432openalex-snapshot
A Bayesian operationalization of the resource‐based view
inferredcites →https://doi.org/10.1002/smj.752openalex-snapshot
Diversification strategy, capital structure, and the Asian financial crisis (1997–1998): evidence from Singapore firms
inferredcites →https://doi.org/10.1002/smj.827openalex-snapshot
The effect of CEO pay deviations on CEO withdrawal, firm size, and firm profits
inferredcites →https://doi.org/10.1007/s00187-014-0195-5openalex-snapshot
SG&A cost stickiness and equity-based executive compensation: does empire building matter?
inferredcites →https://doi.org/10.1007/s11142-017-9396-0openalex-snapshot
Risk-based forecasting and planning and management earnings forecasts
inferredcites →https://doi.org/10.1007/s11142-017-9432-0openalex-snapshot
Managerial Incentives, Options, and Cost-Structure Choices
inferredcites →https://doi.org/10.1007/s11142-018-9448-0openalex-snapshot
Corporate tax avoidance: data truncation and loss firms
inferredcites →https://doi.org/10.1007/s11142-025-09879-3openalex-snapshot
Aggregate corporate tax avoidance and cost of capital
inferredcites →https://doi.org/10.1016/0165-4101(83)90004-6openalex-snapshot
Some economic determinants of time-series properties of earnings
inferredcites →https://doi.org/10.1016/0165-4101(94)90034-5openalex-snapshot
Accounting earnings and future economic rents
inferredcites →https://doi.org/10.1016/j.ijpe.2018.05.022openalex-snapshot
Optimal DOL (degree of operating leverage) with investment and production flexibility
inferredcites →https://doi.org/10.1016/j.jacceco.2009.11.001openalex-snapshot
Book-tax conformity, earnings persistence and the association between earnings and future cash flows
inferredcites →https://doi.org/10.1016/j.jacceco.2009.11.004openalex-snapshot
On the use of instrumental variables in accounting research
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.002openalex-snapshot
A review of tax research
inferredcites →https://doi.org/10.1016/j.jacceco.2015.02.003openalex-snapshot
Corporate governance, incentives, and tax avoidance
inferredcites →https://doi.org/10.1016/s0165-4101(01)00022-2openalex-snapshot
Empirical tax research in accounting
inferredcites →https://doi.org/10.1016/s0165-4101(01)00026-xopenalex-snapshot
Assessing empirical research in managerial accounting: a value-based management perspective
inferredcites →https://doi.org/10.1016/s1751-3243(06)02001-3openalex-snapshot
Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management
inferredcites →https://doi.org/10.1017/s0022109018000595openalex-snapshot
Operating Leverage, Profitability, and Capital Structure
inferredcites →https://doi.org/10.1093/rfs/hhj012openalex-snapshot
Financial Constraints Risk
inferredcites →https://doi.org/10.1093/rof/rfq019openalex-snapshot
Operating Leverage
inferredcites →https://doi.org/10.1111/1475-679x.12559openalex-snapshot
Using and Interpreting Fixed Effects Models
inferredcites →https://doi.org/10.1111/1911-3846.12082openalex-snapshot
The Impact of Changes in Regulation on Cost Behavior
inferredcites →https://doi.org/10.1111/1911-3846.12601openalex-snapshot
Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*
inferredcites →https://doi.org/10.1111/1911-3846.12726openalex-snapshot
Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*
inferredcites →https://doi.org/10.1111/1911-3846.12797openalex-snapshot
Tax Incidence and Tax Avoidance*
inferredcites →https://doi.org/10.1111/1911-3846.13003openalex-snapshot
Flexible or rigid? Evidence on managerial ability and cost structure
inferredcites →https://doi.org/10.1111/1911-3846.13017openalex-snapshot
Endogeneity and the economic consequences of tax avoidance
inferredcites →https://doi.org/10.1111/j.1467-6419.1995.tb00113.xopenalex-snapshot
RANDOM COEFFICIENT MODELS: THEORY AND APPLICATIONS
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00188.xopenalex-snapshot
Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00238.xopenalex-snapshot
Accounting Information, Disclosure, and the Cost of Capital
inferredcites →https://doi.org/10.1111/j.1540-6261.1956.tb00701.xopenalex-snapshot
THE FUTURE OF THE CORPORATION INCOME TAX
inferredcites →https://doi.org/10.1111/j.1541-0420.2006.00588_16.xopenalex-snapshot
Multilevel and Longitudinal Modeling Using Stata
inferredcites →https://doi.org/10.1177/0049124100029002001openalex-snapshot
Impact of a Confounding Variable on a Regression Coefficient
inferredcites →https://doi.org/10.1177/0148558x9100600203openalex-snapshot
The Estimation and Determinants of Associations between Returns and Earnings: Evidence from Cross-Industry Comparisons
inferredcites →https://doi.org/10.1287/mnsc.1080.0933openalex-snapshot
R&D/Returns Causality: Absorptive Capacity or Organizational IQ
inferredcites →https://doi.org/10.1287/mnsc.2019.3502openalex-snapshot
How Economically Significant Are Unused Capacity Costs? A Large-Scale Empirical Analysis
inferredcites →https://doi.org/10.1287/mnsc.2021.03023openalex-snapshot
Cost Structure and the Usefulness of Earnings
inferredcites →https://doi.org/10.1506/car.24.3.1openalex-snapshot
Letting the “Tail Wag the Dog”: The Debate over GAAP versus Street Earnings Revisited*
inferredcites →https://doi.org/10.1506/car.26.1.1openalex-snapshot
Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality*
inferredcites →https://doi.org/10.1561/0200000051openalex-snapshot
Management Accounting Information Properties And Operations Management
inferredcites →https://doi.org/10.2139/ssrn.2252682openalex-snapshot
Corporate Governance, Incentives, and Tax Avoidance
inferredcites →https://doi.org/10.2139/ssrn.3662733openalex-snapshot
Aggregate Corporate Tax Avoidance and Cost of Capital
inferredcites →https://doi.org/10.2307/2329764openalex-snapshot
On the Association Between Operating Leverage and Risk
inferredcites →https://doi.org/10.2307/2331000openalex-snapshot
The Impact of the Degrees of Operating and Financial Leverage on Systematic Risk of Common Stock
inferredcites →https://doi.org/10.2307/2526342openalex-snapshot
A Note on a Random Coefficients Model
inferredcites →https://doi.org/10.2308/accr-10158openalex-snapshot
Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence
inferredcites →https://doi.org/10.2308/accr-50661openalex-snapshot
Demand Uncertainty and Cost Behavior
inferredcites →https://doi.org/10.2308/accr-51092openalex-snapshot
Unraveling the Black Box of Cost Behavior: An Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Elasticity
inferredcites →https://doi.org/10.2308/accr-51408openalex-snapshot
Is Tax Avoidance Related to Firm Risk?
inferredcites →https://doi.org/10.2308/accr-51432openalex-snapshot
The Effect of Corporate Tax Avoidance on the Cost of Equity
inferredcites →https://doi.org/10.2308/accr-51555openalex-snapshot
Unprofitable Affiliates and Income Shifting Behavior
inferredcites →https://doi.org/10.2308/accr-52198openalex-snapshot
When Does Tax Avoidance Result in Tax Uncertainty?
inferredcites →https://doi.org/10.2308/accr-52361openalex-snapshot
Industry Tax Planning and Stock Returns
inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-snapshot
Long-Run Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/accr.2010.85.3.1035openalex-snapshot
Performance Measurement of Corporate Tax Departments
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1163openalex-snapshot
The Effects of Executives on Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/tar-2019-0020openalex-snapshot
Effective Tax Planning
inferredcites →https://doi.org/10.2308/tar-2019-0047openalex-snapshot
Foreign Employment, Income Shifting, and Tax Uncertainty
inferredcites →https://doi.org/10.2308/tar-2020-0190openalex-snapshot
Cost Structure and Tax-Motivated Income Shifting
inferredcites →https://doi.org/10.2308/tar-2020-0343openalex-snapshot
Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.