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Industry Tax Planning and Stock Returns
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1007/s11142-018-9448-0openalex-snapshot
Corporate tax avoidance: data truncation and loss firms
inferredcites →https://doi.org/10.1016/0304-405x(93)90023-5openalex-snapshot
Common risk factors in the returns on stocks and bonds
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.2011.04.001openalex-snapshot
The incentives for tax planning
inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.005openalex-snapshot
The importance of the internal information environment for tax avoidance
inferredcites →https://doi.org/10.1016/j.jfineco.2012.08.016openalex-snapshot
Government spending, political cycles, and the cross section of stock returns
inferredcites →https://doi.org/10.1016/j.jfineco.2013.08.007openalex-snapshot
Political uncertainty and risk premia
inferredcites →https://doi.org/10.1016/j.jfineco.2014.03.004openalex-snapshot
Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans
inferredcites →https://doi.org/10.1016/j.jfineco.2014.10.010openalex-snapshot
A five-factor asset pricing model
inferredcites →https://doi.org/10.1016/j.jfineco.2017.05.011openalex-snapshot
The impacts of political uncertainty on asset prices: Evidence from the Bo scandal in China
inferredcites →https://doi.org/10.1016/j.jpubeco.2008.09.004openalex-snapshot
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement
inferredcites →https://doi.org/10.1016/s0304-405x(96)00896-3openalex-snapshot
Industry costs of equity
inferredcites →https://doi.org/10.1017/s0143814x1500029xopenalex-snapshot
The political economy of tax enforcement: a look at the Internal Revenue Service from 1978 to 2010
inferredcites →https://doi.org/10.1086/260061openalex-snapshot
Risk, Return, and Equilibrium: Empirical Tests
inferredcites →https://doi.org/10.1093/qje/qjw024openalex-snapshot
Measuring Economic Policy Uncertainty*
inferredcites →https://doi.org/10.1093/rfs/hhr100openalex-snapshot
Precarious Politics and Return Volatility
inferredcites →https://doi.org/10.1093/rfs/hhu068openalex-snapshot
Digesting Anomalies: An Investment Approach
inferredcites →https://doi.org/10.1093/rfs/hhv059openalex-snapshot
Editor's Choice … and the Cross-Section of Expected Returns
inferredcites →https://doi.org/10.1111/0022-1082.00192openalex-snapshot
The Delisting Bias in CRSP's Nasdaq Data and Its Implications for the Size Effect
inferredcites →https://doi.org/10.1111/1911-3846.12055openalex-snapshot
The Reputational Costs of Tax Avoidance
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00214.xopenalex-snapshot
Taxes, Leverage, and the Cost of Equity Capital
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.1475-679x.2011.00409.xopenalex-snapshot
Tax Expense Momentum
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb03808.xopenalex-snapshot
On Persistence in Mutual Fund Performance
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb03818.xopenalex-snapshot
The Delisting Bias in CRSP Data
inferredcites →https://doi.org/10.1111/jbfa.12605openalex-snapshot
Corporate tax behavior and political uncertainty: Evidence from national elections around the world
inferredcites →https://doi.org/10.1111/jofi.12406openalex-snapshot
The Price of Political Uncertainty: Theory and Evidence from the Option Market
inferredcites →https://doi.org/10.1162/rest.91.3.537openalex-snapshot
Corporate Tax Avoidance and Firm Value
inferredcites →https://doi.org/10.1257/aer.100.3.763openalex-snapshot
The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks
inferredcites →https://doi.org/10.1287/mnsc.2014.2044openalex-snapshot
The Asset-Pricing Implications of Government Economic Policy Uncertainty
inferredcites →https://doi.org/10.1506/car.26.4.7openalex-snapshot
Do Analysts and Investors Fully Appreciate the Implications of Book‐Tax Differences for Future Earnings?*
inferredcites →https://doi.org/10.17310/ntj.2002.3.03openalex-snapshot
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
inferredcites →https://doi.org/10.2139/ssrn.1621861openalex-snapshot
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
inferredcites →https://doi.org/10.2139/ssrn.2348414openalex-snapshot
Tax Policy Uncertainty and Stock Return Volatility
inferredcites →https://doi.org/10.2307/2490070openalex-snapshot
The Information Content of Annual Earnings Announcements
inferredcites →https://doi.org/10.2307/2526578openalex-snapshot
Hypothesis Testing with Efficient Method of Moments Estimation
inferredcites →https://doi.org/10.2308/accr-10215openalex-snapshot
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
inferredcites →https://doi.org/10.2308/accr-10276openalex-snapshot
Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks
inferredcites →https://doi.org/10.2308/accr-50368openalex-snapshot
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
inferredcites →https://doi.org/10.2308/accr-50644openalex-snapshot
Mispricing of Book-Tax Differences and the Trading Behavior of Short Sellers and Insiders
inferredcites →https://doi.org/10.2308/accr-50883openalex-snapshot
Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns
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-52198openalex-snapshot
When Does Tax Avoidance Result in Tax Uncertainty?
inferredcites →https://doi.org/10.2308/accr.2004.79.1.73openalex-snapshot
PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital
inferredcites →https://doi.org/10.2308/accr.2004.79.4.1039openalex-snapshot
Taxable Income, Future Earnings, and Equity Values
inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-snapshot
Long-Run Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/atax-50908openalex-snapshot
The Benefits of a Relational Approach to Corporate Political Activity: Evidence from Political Contributions to Tax Policymakers
inferredcites →https://doi.org/10.2308/atax-52605openalex-snapshot
Corporate Tax Avoidance and Debt Costs
inferredcites →https://doi.org/10.3386/w19812openalex-snapshot
The Price of Political Uncertainty: Theory and Evidence from the Option Market
inferredcites →https://doi.org/10.3386/w24029openalex-snapshot
Firm-Level Political Risk: Measurement and Effects
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
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Worth Fixing? Incentive System Redesign when Earnings Informativeness is Low
inferred← citeshttps://doi.org/10.2139/ssrn.2826132openalex-extracted
The Value of International Income-Shifting Opportunities to U.S. Multinational Firms
inferred← citeshttps://doi.org/10.2139/ssrn.2826169openalex-extracted
The Effect of Industrial Diversification on Firm Taxes
inferred← citeshttps://doi.org/10.2139/ssrn.3160421openalex-extracted
Do State-Owned Enterprises Avoid Less Tax? Evidence from Mandatory Disclosures of Aggressive Income and Non-Income Tax Avoidance
inferred← citeshttps://doi.org/10.2139/ssrn.3348559openalex-extracted
Tax Avoidance, Uncertainty, and Firm Risk
inferred← citeshttps://doi.org/10.2139/ssrn.3460713openalex-extracted
Peer Benchmarking Tax Avoidance for Cost of Debt
inferred← citeshttps://doi.org/10.2139/ssrn.3495496openalex-extracted
Corporate Tax Avoidance and the Real Effects of Taxation: A Review
inferred← citeshttps://doi.org/10.2139/ssrn.4012870openalex-extracted
Short-Selling Pressure and Corporate Tax Aggressiveness
inferred← citeshttps://doi.org/10.2139/ssrn.4052575openalex-extracted
Measuring the Expected Effects of the Global Tax Reform
inferred← citeshttps://doi.org/10.2139/ssrn.4130342openalex-extracted
Private Merger Negotiations and Contemporaneous Tax Legislation
inferred← citeshttps://doi.org/10.2139/ssrn.4741721openalex-extracted
Business model digitalization, competition, and tax savings
inferred← citeshttps://doi.org/10.2139/ssrn.4757841openalex-extracted
Business model digitalization, competition, and tax savings
inferred← citeshttps://doi.org/10.2139/ssrn.4817541openalex-extracted
The (Limited) Competitive Advantage of Tax Planning
inferred← citeshttps://doi.org/10.1007/978-3-031-30980-9_5openalex-snapshot
Tax Avoidance and Debt Covenant Violation: Does Corporate Life Cycle Matter?
inferred← citeshttps://doi.org/10.1007/978-3-031-51765-5_2openalex-snapshot
Exploring Tax Avoidance: A Synthesis of the Literature
inferred← citeshttps://doi.org/10.1007/s11142-021-09612-wopenalex-snapshot
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
inferred← citeshttps://doi.org/10.1007/s11142-023-09773-wopenalex-snapshot
Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?
inferred← citeshttps://doi.org/10.1007/s11142-025-09879-3openalex-snapshot
Aggregate corporate tax avoidance and cost of capital
inferred← citeshttps://doi.org/10.1007/s11573-023-01177-1openalex-snapshot
How to account for tax planning and its uncertainty in firm valuation?
inferred← citeshttps://doi.org/10.1016/j.jacceco.2021.101406openalex-snapshot
Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
inferred← citeshttps://doi.org/10.1016/j.jacceco.2025.101837openalex-snapshot
Firms’ real and reporting responses to taxation: A review
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2024.107229openalex-snapshot
Firm-level political risk and income smoothing
inferred← citeshttps://doi.org/10.1016/j.jbankfin.2020.105907openalex-snapshot
Employment protection and tax aggressiveness: Evidence from wrongful discharge laws
inferred← citeshttps://doi.org/10.1080/00014788.2023.2196052openalex-snapshot
Corporate tax avoidance and trade credit
inferred← citeshttps://doi.org/10.1086/727460openalex-snapshot
Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act
inferred← citeshttps://doi.org/10.1093/rfs/hhad038openalex-snapshot
Measuring the Expected Effects of the Global Tax Reform
inferred← citeshttps://doi.org/10.1108/ijaim-05-2024-0163openalex-snapshot
Tax losses and bankruptcy emergence: evidence from US firms filing under Chapter 11
inferred← citeshttps://doi.org/10.1108/ijlma-06-2023-0140openalex-snapshot
The moderating effect of tax risk on the relationship between tax avoidance and firm risk: empirical evidence in the French context
inferred← citeshttps://doi.org/10.1111/1467-8268.12378openalex-snapshot
Corporate Tax Planning and Financial Performance in Nigerian Non‐Financial Quoted Companies
inferred← citeshttps://doi.org/10.1111/acfi.70098openalex-snapshot
Dual Holders and Corporate Tax Policies
inferred← citeshttps://doi.org/10.1111/ajfs.12460openalex-snapshot
Controlling Shareholders' Value and Corporate Tax Avoidance*
inferred← citeshttps://doi.org/10.1111/jbfa.12448openalex-snapshot
Taxable income, future profitability, and stock returns
inferred← citeshttps://doi.org/10.18687/laccei2023.1.1.857openalex-snapshot
Tax planning and compliance with tax obligations. A case study, Peru
inferred← citeshttps://doi.org/10.2139/ssrn.4832324openalex-snapshot
Cash Shortfalls and Corporate Tax Payments
inferred← citeshttps://doi.org/10.2139/ssrn.5263679openalex-snapshot
Know thyself: Firm-specific relationships between tax planning, long-term cost structure, and operating returns
inferred← citeshttps://doi.org/10.2139/ssrn.5342289openalex-snapshot
Capital Market Reactions to the Global Minimum Tax: Evidence from China
inferred← citeshttps://doi.org/10.2139/ssrn.5800182openalex-snapshot
Judge Ideology and Corporate Tax Planning
inferred← citeshttps://doi.org/10.2139/ssrn.6959028openalex-snapshot
Factors influencing the judicial venue for corporate tax disputes
inferred← citeshttps://doi.org/10.2139/ssrn.7234296openalex-snapshot
Corporate Tax Avoidance and Firm Performance in the United Kingdom: The Moderating Roles of Financial Constraints and Corporate Governance Quality
inferred← citeshttps://doi.org/10.21511/imfi.18(3).2021.18openalex-snapshot
A longitudinal analysis of tax planning schemes of firms in East Africa
inferred← citeshttps://doi.org/10.21608/aljalexu.2023.323983openalex-snapshot
أثر استراتيجية أعمال الشركة وميول المستثمرين على ممارسات التجنب الضريبي: الدور المعدل لتنوع مجلس الإدارة – دليل تطبيقي من البيئة المصرية
inferred← citeshttps://doi.org/10.21608/atasu.2022.292356openalex-snapshot
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قیاس أثر التخطیط الضریبی على استمراریة الشرکة فی ضوء عدم تماثل المعلومات: دراسة تطبیقیة
inferred← citeshttps://doi.org/10.2308/jata-2022-015openalex-snapshot
Tax Policy Uncertainty and Investment in Tax Planning: Firm-Level Evidence
inferred← citeshttps://doi.org/10.2308/jata-2023-025openalex-snapshot
Investor Reactions to Treasury Regulations: The Case of GILTI
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The Effect of Industrial Diversification on Firm Taxes
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Net Operating Loss Carryforwards and Corporate Savings Policies
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Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model
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The effect of corporate income tax on financial performance: Evidence from Palestine
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Planeamiento tributario y determinación del impuesto a la renta en las empresas textiles de la ciudad de Arequipa, caso artexsurle E.I.R.L., periodo 2020
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The Debt and Non-Debt Tax Shields Trade-Off: A Review
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