Personally Tax Aggressive Executives and Corporate Tax Sheltering
By James A. Chyz. 2013
218 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/11d6ce581841ef6db43e8c048a63acde8ba78afb
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In Accounting
- Michelle Hanlon
- Terry Shevlin
- Nemit Shroff
- John R. Graham
- Alok Kumar
- Danling Jiang
- Irena Hutton
- Edward L. Maydew
In Economics and Econometrics
- Michelle Hanlon
- Terry Shevlin
- Nemit Shroff
- John R. Graham
- Danling Jiang
- Alok Kumar
- Edward L. Maydew
- Gordon Richardson
Citations in the corpus
- Employee Quality and Financial Reporting Outcomes (2017, unknown): “…have been linked to voluntary disclosure (Bamber, Jiang, and Wang 2010), earnings quality (Demerjian et al. 2013), financial misreporting (Aier et al. 2005; Ge et al. 2011), option backdating (Dhaliwal, Erickson, and Heitzman 2009), and tax aggressiveness (Dyreng et al. 2010; Chyz 2013).”
- Incentives for Tax Planning and Avoidance: Evidence from the Field (2014, background): “For example, Chyz (2012) finds that the median P(Tax Shelter) in his sample ranges from 80% to 94% with higher values for larger firms and Rego and Wilson (2008) find a median value of 0.04 for DTAX in their sample.”
- The taxman cometh: Does tax uncertainty affect corporate cash holdings? (2017, unknown): “influence (Dyreng et al. 2010; Chyz 2013), 3) economies of scale (Rego 2003; Zimmerman 1983), 4) compensation (Armstrong et al.”
- Corporate Policies of Republican Managers (2014, background): “…evidence of behavioral consistency in corporate decisions, where behavioral patterns of managers are identified based on personal home mortgage leverage (Cronqvist et al. (2012)), personal tax decisions (Chyz (2013)), and sensation seeking proxied by a pilot license (Cain and McKeon (2014)).”
- Changes in corporate effective tax rates over the past 25 years (2017, unknown): “, 2010; Badertscher, Katz, and Rego, 2013), compensation structure (Rego and Wilson, 2012; Armstrong, Blouin, and Larcker, 2012), corporate governance (Desai, Dyck, and Zingales, 2007), labor organization (Chyz, Leung, Li, and Rui, 2013), subsidiary locations (Dyreng and Lindsey, 2009), business mod”