Taxes and Financial Constraints: Evidence from Linguistic Cues

276 citations recorded by the source corpus.

How researchers see this paper

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

The Effect of Financial Constraints on Income Shifting by U.S. Multinationals (2016, background): “Outbound income shifting is notably not on this list, and this highlights the key difference between our study and Edwards et al. (2015) and Law and Mills (2015): unless shocks to financial constraints are expected to be relatively permanent, firms are unlikely to set up the costly structures…”
Is Tax Avoidance Related to Firm Risk (2017, background): “(2013) present evidence that a greater degree of tax avoidance is accompanied by lower disclosure of geographic segments, and Lev and Nissim (2004) and Dhaliwal et al.”
The taxman cometh: Does tax uncertainty affect corporate cash holdings? (2017, unknown): “Lisowsky et al. (2013) show that UTBs relate to tax shelter involvement, documenting that UTBs reflect some measure of tax aggressiveness.”