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Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

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Cited by:

  1. Leye Li & Louise Yi Lu & Dongyue Wang, 2022. "External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1421-1460, April.
  2. Chen, An & Hieber, Peter & Sureth, Caren, 2022. "Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty," arqus Discussion Papers in Quantitative Tax Research 273, arqus - Arbeitskreis Quantitative Steuerlehre.
  3. Do, Truc & Zhang, Huai & Zuo, Luo, 2022. "Rocking the boat: How relative performance evaluation affects corporate risk taking," Journal of Accounting and Economics, Elsevier, vol. 73(1).
  4. Sirui Wu & Guangming Gong & Xin Huang & Haowen Tian, 2022. "The Interaction Between Suppliers and Fraudulent Customer Firms: Evidence from Trade Credit Financing of Chinese Listed Firms," Journal of Business Ethics, Springer, vol. 179(2), pages 531-550, August.
  5. Jose Alves, 2019. "The impact of tax structure on investment: an empirical assessment for OECD countries," Public Sector Economics, Institute of Public Finance, vol. 43(3), pages 291-309.
  6. Xu, Weidong & Gao, Xin & Xu, Hao & Li, Donghui, 2022. "Does global climate risk encourage companies to take more risks?," Research in International Business and Finance, Elsevier, vol. 61(C).
  7. De Vito, Antonio & Pancotto, Livia & Perdichizzi, Salvatore & Reghezza, Alessio, 2023. "Don’t go on holiday in August! Market reaction to an unexpected windfall tax on banks," Economics Letters, Elsevier, vol. 233(C).
  8. Chen, Jing & Hu, Peiwen & Liu, Shan & Liu, Xinghe, 2024. "Too scared to make mistakes at home: CEO hometown identity and corporate risk-taking," Research in International Business and Finance, Elsevier, vol. 70(PB).
  9. Jing Li & Jiang Cheng, 2023. "Are female CEOs associated with lower insolvency risk? Evidence from the US property‐casualty insurance industry," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 90(4), pages 941-973, December.
  10. Kristoffer Milonas, 2018. "Bank Taxes, Leverage, and Risk," Journal of Financial Services Research, Springer;Western Finance Association, vol. 54(2), pages 145-177, October.
  11. Duke Ferguson, 2023. "Gaming the IRS’ Third‐Party Reporting System: Evidence from Pari‐Mutuel Wagering," Journal of Accounting Research, Wiley Blackwell, vol. 61(4), pages 1225-1261, September.
  12. Mehrmann, Annika & Sureth-Sloane, Caren, 2017. "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research 222, arqus - Arbeitskreis Quantitative Steuerlehre.
  13. Albertus, James F. & Glover, Brent & Levine, Oliver, 2019. "Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation," Journal of Monetary Economics, Elsevier, vol. 105(C), pages 24-40.
  14. Bao, Yangming & Goetz, Martin, 2018. "Local peer effects and corporate investment," SAFE Working Paper Series 220, Leibniz Institute for Financial Research SAFE.
  15. Wu, Bin & Wu, Yaqian & Zhang, Min & Li, Jiyuan, 2024. "Opening the black box of human resource allocations in audit firms: The assignment of audit partners to audit engagements," The British Accounting Review, Elsevier, vol. 56(2).
  16. He, Eric & Jacob, Martin & Vashishtha, Rahul & Venkatachalam, Mohan, 2022. "Does differential taxation of short-term relative to long-term capital gains affect long-term investment?," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  17. Travis Chow & Sterling Huang & Kenneth J. Klassen & Jeffrey Ng, 2022. "The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations," Management Science, INFORMS, vol. 68(2), pages 1404-1425, February.
  18. Kogler, Michael, 2019. "Profit Taxation and Bank Risk Taking," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203533, Verein für Socialpolitik / German Economic Association.
  19. Ormazabal, Gaizka & Jochem, Torsten & Rajamani, Anjana, 2020. "Why Have CEO Pay Levels Become Less Diverse?," CEPR Discussion Papers 15523, C.E.P.R. Discussion Papers.
  20. Dasgupta, Sudipto & Chen, Chen & Huynh, Thanh & Xia, Ying, 2020. "Product Market Competition and the Relocation of Economic Activity: Evidence from the Supply Chain," CEPR Discussion Papers 15056, C.E.P.R. Discussion Papers.
  21. Tao Chen & Shinichi Kamiya & Pingyi Lou & Andreas Milidonis, 2023. "Analyst coverage, executive compensation and corporate risk‐taking: Evidence from property–casualty insurance firms," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 90(4), pages 899-939, December.
  22. Agarwal, Vikas & Aslan, Hadiye & Huang, Lixin & Ren, Honglin, 2021. "Political uncertainty and household stock market participation," CFR Working Papers 21-06, University of Cologne, Centre for Financial Research (CFR).
  23. Glaeser, Stephen, 2018. "The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 163-193.
  24. Dominika Langenmayr & Rebecca Lester, 2013. "Taxation and corporate risk-taking," Working Papers 1316, Oxford University Centre for Business Taxation.
  25. Peng, Fei & Zhou, Shibiao & Zhou, Peng, 2023. "Local government fiscal stress and corporate risk-taking: Evidence from a quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 1677-1695.
  26. Guo, Fenghua & Huo, Peiyun & Song, Hui & Zhang, Duolei & Zhou, Lei, 2024. "Does tax symmetry improve corporate innovation investment? Evidence from the change policy of loss carrying forward period in China," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 591-602.
  27. Peng, Fei & Peng, Langchuan & Wang, Zheng, 2021. "How do VAT reforms in the service sectors impact TFP in the manufacturing sector: Firm-level evidence from China," Economic Modelling, Elsevier, vol. 99(C).
  28. Cen, Ling & Maydew, Edward L. & Zhang, Liandong & Zuo, Luo, 2017. "Customer–supplier relationships and corporate tax avoidance," Journal of Financial Economics, Elsevier, vol. 123(2), pages 377-394.
  29. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
  30. Saskia Kohlhase & Jochen Pierk, 2021. "Tax rule changes and the timing of asset write‐offs in loss firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(5-6), pages 815-840, May.
  31. Li, Bing & Liu, Chang & Sun, Stephen Teng, 2021. "Do corporate income tax cuts decrease labor share? Regression discontinuity evidence from China," Journal of Development Economics, Elsevier, vol. 150(C).
  32. Bruehne, Alissa & Jacob, Martin & Schütt, Harm, 2024. "Technological changes and countries’ tax policy design: Evidence from anti-tax avoidance rules," Other publications TiSEM 748e1c3d-7b53-447d-9637-5, Tilburg University, School of Economics and Management.
  33. Calluzzo, Paul & Wang, Wei & Wu, Serena, 2021. "SEC scrutiny shopping," Journal of Corporate Finance, Elsevier, vol. 67(C).
  34. Scott R. Baker & Stephen Teng Sun & Constantine Yannelis, 2020. "Corporate Taxes and Retail Prices," NBER Working Papers 27058, National Bureau of Economic Research, Inc.
  35. Leonard Leye Li & Gary S. Monroe & Jeff Coulton, 2023. "Managerial litigation risk and corporate investment efficiency: Evidence from universal demand laws," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 20(1), pages 196-232, March.
  36. Kang, Ya & Li, Oliver Zhen & Lin, Yupeng, 2021. "Tax incidence in loan pricing," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  37. Yinghua Li & Yupeng Lin & Liandong Zhang, 2018. "Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 56(1), pages 265-308, March.
  38. Jian Zhang & Ningzhi Wang & Xinyu Zhu & Xiao Yi, 2024. "Does the supply of tax information affect financial restatements? Evidence from the launch of Taxation Administration Information System III in China," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-13, December.
  39. Wang, Jie & Wang, Wanwan & Yuan, Fang, 2023. "Air pollution and corporate risk-taking: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 86(C), pages 570-586.
  40. Becker, Johannes & Johannesen, Niels & Riedel, Nadine, 2020. "Taxation and the allocation of risk inside the multinational firm," Journal of Public Economics, Elsevier, vol. 183(C).
  41. Chang, Jeffery (Jinfan) & Meng, Qingbin & Ni, Xiaoran, 2022. "A tale of riskiness: The real effects of share pledging on the Chinese stock market," Pacific-Basin Finance Journal, Elsevier, vol. 73(C).
  42. Daniel Bradley & Connie X. Mao & Chi Zhang, 2022. "Does Analyst Coverage Affect Workplace Safety?," Management Science, INFORMS, vol. 68(5), pages 3464-3487, May.
  43. Osswald, Benjamin & Sureth, Caren, 2018. "Do country risk factors attenuate the effect of taxes on corporate risk-taking?," arqus Discussion Papers in Quantitative Tax Research 235, arqus - Arbeitskreis Quantitative Steuerlehre.
  44. Akshay Mutha & Saurabh Bansal & V. Daniel R. Guide, 2021. "Managing the Inter‐Functional Tension between Accounting‐ and Financial‐Profits in Remanufacturing Multiple‐Usecycle Products," Production and Operations Management, Production and Operations Management Society, vol. 30(9), pages 2993-3014, September.
  45. Meng, Qingbin & Li, Haitong & Chan, Kam C., 2023. "Fleeing entrepreneurs: Foreign residency right and corporate risk-taking," Research in International Business and Finance, Elsevier, vol. 65(C).
  46. Jiang, Jiaoliang & Chen, Yulin, 2021. "How does labor protection influence corporate risk-taking? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 68(C).
  47. Byun, Seong K. & Oh, Jong-Min & Xia, Han, 2023. "R&D tax credits, technology spillovers, and firms' product convergence," Journal of Corporate Finance, Elsevier, vol. 80(C).
  48. Roychowdhury, Sugata & Shroff, Nemit & Verdi, Rodrigo S., 2019. "The effects of financial reporting and disclosure on corporate investment: A review," Journal of Accounting and Economics, Elsevier, vol. 68(2).
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