Long-Run Corporate Tax Avoidance

By Scott D. Dyreng, Michelle Hanlon, Edward L. Maydew. 2008

2,046 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/d708236ebb92663fa24b57c597abe6c718d57add

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. Gordon Richardson
2. Roman Lanis
3. Michelle Hanlon
4. Terry Shevlin
5. Jennifer Blouin
6. Thomas C. Omer
7. Christopher S. Armstrong
8. Liandong Zhang

In Economics and Econometrics

1. Gordon Richardson
2. Roman Lanis
3. Michelle Hanlon
4. Terry Shevlin
5. Grantley Taylor
6. Tarek Abdelfattah
7. Jennifer Blouin
8. Scott D. Dyreng

Citations in the corpus

• 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”
• Audit Fees and Book-Tax Differences (2012, positive): “1 Ettredge et al. (2008) find that deferred tax expense has explanatory power beyond discretionary accruals in detecting fraud.”
• Financial Constraints and Cash Tax Savings (2016, background): “5 See Fama and French (2002) and Frank and Goyal (2008) for summaries of capital structure theories (e.”
• Dual Class Ownership and Tax Avoidance (2014, positive): “We measure CASHETR over a one year period and define it as cash taxes paid (Compustat TXPD) in year t divided by pre-tax book income (Compustat PI) less special items (Compustat SPI) in year t (Dyreng et al. 2008; 2010).”
• Taxable income as a performance measure: The effects of tax planning and earnings quality (2009, positive): “As a modification to (8), we subtract special items (data 17) from PTBjm in the denominator (Dyreng et al. 2008).”
• An Examination of Corporate Tax Shelter Participants (2009, background): “term tax avoidance developed by Dyreng et al. (2006) , and therefore conclude that it is a useful”
• Does Corporate Social Responsibility Affect Corporate Tax Aggressiveness (2015, methodology): “Second, ETRs are currently the most frequently used proxy measure of tax aggressiveness in academic research (e.g., Dyreng et al., 2008; Lanis and Richardson, 2012; Rego, 2003).”
• Tax Avoidance and Geographic Earnings Disclosure (2013, positive): “ETR_Cash is measured by cash tax expense divided by pretax income (Dyreng et al. 2008).”
• Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements (2013, positive): “CASHETR is a three-year average cash effective tax rate, measured as the sum of cash taxes paid from 2004 to 2006 divided by the sum of total pretax income from 2004 to 2006 (Dyreng et al. 2008).”