Public Pressure and Corporate Tax Behavior

By Scott D. Dyreng. 2016

354 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/57d3b527b78f2e22c79b4319adfa232c3c7c1ac2

Citations in the corpus

• Does Tax Risk Affect Investor Valuation of Tax Avoidance? (2017, neutral): “, 2012), and tax avoidance can be a potential ‘‘hot button’’ issue if investors perceive firms as failing to pay their ‘‘fair share’’ (Dyreng et al., 2016).”
• The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets (2018, neutral): “Following Dyreng et al. (2016) and others, we exclude firm-years with negative pretax income and, where necessary, we truncate Cash ETR, GAAP ETR, and State ETR so that they lie in the unit interval (i.e., between zero and one).11 We require non-missing control and dependent variables for each of…”