What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness

By Michelle Hanlon, Joel B. Slemrod. 2007

123 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/25abb624e620b22bc4fa2568e14f29ea2f7b92ef

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In Accounting

1. Roman Lanis
2. Gordon Richardson
3. Iftekhar Hasan
4. Qiang Wu
5. Bill Francis
6. Tao Chen
7. Chen Lin
8. Meng Yan

Citations in the corpus

• Do Corporate Governance Characteristics Influence Tax Management (2010, result): “These results are also consistent with those from Hanlon et al. (2010) and Hanlon and Slemrod (2010).”
• The Influence of a Firm’s Business Strategy on its Tax Aggressiveness (2013, unknown): “12 Consistent with Ittner et al. (1997) and Bentley et al.”
• Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements (2013, unknown): “Our finding complements a relatively small but growing body of evidence that investors place a positive value on tax avoidance (e.g., Frischmann et al. 2008; Desai and Dharmapala 2009; Hanlon and Slemrod 2009; Koester 2011).”
• The taxman cometh: Does tax uncertainty affect corporate cash holdings? (2017, unknown): “For example, Hanlon and Slemrod (2009), Graham et al. (2014), and Gallemore et al. (2014) examine whether firms are concerned about reputational effects of tax avoidance and whether firms bear reputational costs (measured in a variety of ways) upon revelation of tax aggressive activities.”
• Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness (2014, background): “Firms suspected of tax aggressiveness may bear political costs (Mills, Nutter, and Schwab 2013) and be labeled as ‘‘poor corporate citizens’’ (Hanlon and Slemrod 2009).”
• Does Information Asymmetry Affect Corporate Tax Aggressiveness? (2017, background): “com/abstract=2476224 11 consumer-oriented industries, as customer perception of a firm is more important in these industries (see Hanlon and Slemrod (2009) and Graham et al. (2014)). Specifically, Graham et al. (2014) provide evidence that if tax avoidance hurts a firm’s overall reputation among cus”
• An Examination of Corporate Tax Shelter Participants (2009, result): “7 These findings are distinct from but complementary to the findings of Hanlon and Slemrod (2006) who examine”
• Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis (2016, background): “Hanlon and Slemrod (2009) find that directors of some large multinational firms mention in their annual report that they ‘‘owe it to their shareholders’’ to reduce corporate taxes by any legitimate and legal means possible.”
• The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter (2011, background): “For example, Hanlon and Slemrod (2007) scan over 6,000 press articles but only”