Corporate tax avoidance: data truncation and loss firms

By Erin Henry, R. Sansing. Review of accounting studies, 2018

157 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/dcb263b32e18d2c28a66e7430495bb959c48cbd2

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. Luo Zuo
2. Liandong Zhang
3. Ling Cen
4. Edward L. Maydew
5. Jeong‐Bon Kim
6. Terry Shevlin
7. Jennifer Blouin
8. Gordon Richardson

In Economics and Econometrics

1. Liandong Zhang
2. Luo Zuo
3. Ling Cen
4. Edward L. Maydew
5. Gordon Richardson
6. Roman Lanis
7. Jennifer Blouin
8. Michelle Hanlon

Citations in the corpus

• The Role of Managerial Ability in Corporate Tax Avoidance (2017, unknown): “To address this concern, we replace CASHETR with the “cash tax nonconformity measure” developed in Henry and Sansing (2016).”
• Customer-Supplier Relationships and Corporate Tax Avoidance (2017, methodology): “To further test the robustness of our results, we use a cash tax differential (CTD) measure developed by Henry and Sansing (2014), which is estimated as the difference between cash taxes paid and the product of statutory tax rate and pretax income, scaled by lagged total assets.”