The Effect of Hedge Fund Activism on Corporate Tax Avoidance

By C. S. A. Cheng, H. Huang, Yinghua Li, Jason Stanfield. 2012

368 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/832a35f1ea89c631869d77d2ff79b7a539c83d38

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Roman Lanis
2. Gordon Richardson
3. Grantley Taylor
4. Tao Chen
5. Stephen A. Karolyi
6. Andrew Bird
7. Chen Lin
8. John Gallemore

In Economics and Econometrics

1. Gordon Richardson
2. Roman Lanis
3. Grantley Taylor
4. Tao Chen
5. Chen Lin
6. Stephen A. Karolyi
7. Andrew Bird
8. Mozaffar Khan

Citations in the corpus

• The Importance of the Internal Information Environment for Tax Avoidance (2015, background): “with tax avoidance outcomes (Cheng et al., 2012; Dyreng et al., 2008; McGuire et al., 2012; Phillips, 2003; Rego, 2003; Rego and Wilson, 2012).”
• Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis (2017, methodology): “To improve the robustness of our empirical results, we employ several proxy measures of tax aggressiveness as the dependent variable as used in prior accounting research (e.g., Gupta and Newberry 1997; Rego 2003; Desai and Dharmapala 2006; Dyreng et al. 2008; Chen et al. 2010; Cheng et al. 2012; McG”
• Corporate Political Connections and Tax Aggressiveness (2013, neutral): “7 effect of ownership structure (e.g., Badertscher et al. 2012; Chen et al. 2010; Cheng et al. 2012; McGuire et al. 2011), top executive incentives (e.”
• Dual Class Ownership and Tax Avoidance (2014, neutral): “18 Note, we do not view these results as being inconsistent with the theory developed by Desai and Dharmapala (2006) that aggressive forms of tax avoidance (tax shelters) can be used to facilitate rent extraction in poorly governed firms.”
• Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis (2016, background): “Alternatively, mature firms may have more experience in tax planning (Cheng et al., 2012).”
• Institutional Ownership and Corporate Tax Avoidance: New Evidence (2017, methodology): “We use measures of tax avoidance that are common in the prior literature (Hanlon and Heitzman 2010; Chen et al. 2010; Cheng et al. 2012; Badertscher et al. 2013; McGuire et al. 2014).”
• How does quasi-indexer ownership affect corporate tax planning? (2019, positive): “We capture tax planning using two established measures of tax avoidance: GAAP effective tax rate (hereafter, ETR) and cash ETR (e.g., Chen et al., 2010; Cheng et al., 2012).”
• Does Information Asymmetry Affect Corporate Tax Aggressiveness? (2017, background): “, Desai and Dharmapala, 2006), ownership structure (e.g., Chen et al., 2010; Cheng et al., 2012; Badertscher et al., 2013; McGuire et al., 2014), cultural norms (DeBacker et al.”