An Examination of Corporate Tax Shelter Participants
By Ryan J. Wilson. 2009
1,133 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/e6211291f2a333370f4609a5df37056ad5c221db
How researchers see this paper
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In Accounting
- Gordon Richardson
- Roman Lanis
- Liandong Zhang
- Terry Shevlin
- Tarek Abdelfattah
- Michelle Hanlon
- Christopher S. Armstrong
- Jennifer Blouin
Citations in the corpus
- A review of tax research (2010, neutral): “Indeed, when Wilson (2009) employs a broad control sample only the temporary book-tax differences are significant.”
- Does Information Asymmetry Affect Corporate Tax Aggressiveness? (2017, methodology): “DTAX is based on the work of Frank, Lynch, and Rego (2009), who attempt to measure the discretionary portion of tax avoidance by removing the underlying determinants of tax avoidance that are not driven by intentional tax avoidance.”
- Dual Class Ownership and Tax Avoidance (2014, positive): “Our second additional measure of risky tax avoidance is Wilson’s (2009) tax shelter”
- Tax Avoidance and the Implications of Weak Internal Controls (2016, background): “5 Although Rego and Wilson (2012) focus more on tax aggressiveness, their empirical measures include the tax avoidance proxy Cash ETR.”
- Do Corporate Governance Characteristics Influence Tax Management (2010, background): “Rego and Wilson (2009) look at CEO and CFO compensation and tax reporting aggressiveness and tie that relationship to future firm performance.”
- The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter (2011, background): “Wilson’s (2007) sample of 51 sheltering firms includes at least eight different types of tax shelters.”
- Tax Avoidance and Ex Ante Cost of Capital (2017, positive): “Wilson (2009) documents that tax-shelter firms with strong corporate governance experience higher abnormal returns during the period of taxshelter participation as compared to well-governed control firms without tax shelter involvement.”
- Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting (2009, methodology): “To provide an understanding of the implications of aggressive financial and tax re porting for future stock returns, we perform stock returns analyses similar to those in Sloan (1996) and Xie (2001).30 Specifically, we rank calendar year-end firms by year based on our measures of financial and tax r”