The Role of Managerial Ability in Corporate Tax Avoidance

By Allison Koester, Terry Shevlin, Daniel Wangerin. Management Sciences, 2017

377 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/d28442dc342e6a3af26c061dd3a0b72df481fc85

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. Mostafa Monzur Hasan
2. Xuerong Huang
3. Li Sun

In Economics and Econometrics

1. Mostafa Monzur Hasan
2. Xuerong Huang
3. Li Sun

Citations in the corpus

• Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter? (2018, positive): “Research examining the consequences of 10-K reports’ readability shows that readability is positively associated with the earnings persistence (Li, 2008), analyst coverage, accuracy of forecasts (Lehavy, Li, & Merkley, 2011), credit rating (Bonsall & Miller, 2017), stock liquidity and trading volume”
• Managerial ability and real earnings management (2017, background): “Francis, Sun, and Wu (2015) and Koester et al. (2016) find that more-able managers engage in less tax avoidance activities than less-able managers.”