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Corporate Political Connections and Tax Aggressiveness
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Cited by:
- Magnus Blomkvist & E. Liljeblom & A. Löflund & E. Redor, 2024. "Political Connections and Shareholder Support," Post-Print hal-04662505, HAL.
- Christopher Bleibtreu & Roland Königsgruber & Thomas Lanzi, 2022. "Financial reporting and corporate political connections: An analytical model of interactions," Post-Print hal-03957978, HAL.
- Francisco J. Delgado & Elena Fernández-Rodríguez & Roberto García-Fernández & Manuel Landajo & Antonio Martínez-Arias, 2023. "Tax avoidance and earnings management: a neural network approach for the largest European economies," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-25, December.
- Guo, Yingwen & Li, Jingjing & Lin, Bingxuan, 2023. "Corporate site visit and tax avoidance: The effects of monitoring and tax knowledge dissemination," Journal of Corporate Finance, Elsevier, vol. 79(C).
- Yuping Deng & Yanrui Wu & Helian Xu, 2020.
"Political Connections and Firm Pollution Behaviour: An Empirical Study,"
Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 75(4), pages 867-898, April.
- Yuping Deng & Yanrui Wu & Helian Xu, 2019. "Political Connections and Firm Pollution Behaviour: An Empirical Study," Economics Discussion / Working Papers 19-15, The University of Western Australia, Department of Economics.
- D. G. DeBoskey & Yutao Li & Gerald J. Lobo & Yan Luo, 2021. "Corporate political transparency and the cost of debt," Review of Quantitative Finance and Accounting, Springer, vol. 57(1), pages 111-145, July.
- Li, Jianjun & Wang, Xuan & Wu, Yaping, 2020. "Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China," Economic Modelling, Elsevier, vol. 93(C), pages 384-397.
- Habib, Ahsan & Ranasinghe, Dinithi & Muhammadi, Abdul Haris & Islam, Ainul, 2018. "Political connections, financial reporting and auditing: Survey of the empirical literature," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 37-51.
- Tee, Chwee Ming, 2020. "Political connections and income smoothing: Evidence of institutional investors’ monitoring in Malaysia," Journal of Multinational Financial Management, Elsevier, vol. 55(C).
- Xuan Chen & Liang Zhang, 2022. "Do negative environmental media reports increase environmental information disclosures? A comparative analysis based on political connections and market competition," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(6), pages 2480-2500, September.
- Theodora Bermpei & Antonios Nikolaos Kalyvas & Simon Wolfe, 2024. "Does IRS Monitoring Matter for the Cost of Bank Loans?," Journal of Financial Services Research, Springer;Western Finance Association, vol. 65(2), pages 153-188, June.
- Ojala, Hannu & Malo, Pekka & Penttinen, Esko, 2023. "Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
- Giulia Flamini & Paola Vola & Lucrezia Songini & Luca Gnan, 2021. "The Determinants of Tax Aggressiveness in Family Firms: An Investigation of Italian Private Family Firms," Sustainability, MDPI, vol. 13(14), pages 1-21, July.
- Gao(高凯), Kai & Wang(王玲), Ling & Liu(刘婷婷), Tingting & Zhao(赵华擎), Huaqing, 2022. "Management executive power and corporate green innovation——Empirical evidence from China's state-owned manufacturing sector," Technology in Society, Elsevier, vol. 70(C).
- Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
- Jintao Zhang & Zhen Yang & Li Meng & Lu Han, 2022. "Environmental regulations and enterprises innovation performance: the role of R&D investments and political connections," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(3), pages 4088-4109, March.
- Yan, Xiaolei & He, Taiyi, 2024. "Wish fulfilment or wishful thinking? – Assessing the outcomes of China's pilot carbon emissions trading scheme on green economy efficiency in China's cities," Energy Policy, Elsevier, vol. 192(C).
- Hasan, Mostafa Monzur & Jiang, Haiyan, 2023. "Political sentiment and corporate social responsibility," The British Accounting Review, Elsevier, vol. 55(1).
- Jiang, Wei & Zhang, Cheng & Si, Chengyu, 2022. "The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance," Technological Forecasting and Social Change, Elsevier, vol. 179(C).
- Tao Zeng, 2017. "Directors’ and Officers’ Liability Insurance and Aggressive Tax‐Reporting Activities: Evidence from Canada," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 345-369, December.
- Mahmud Hossain & Gerald J. Lobo & Santanu Mitra, 2023. "Firm-level political risk and corporate tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 295-327, January.
- Minh, Thanh Nguyen & Kim, Van Pham Thi & Ngoc, Anh Mai, 2021. "Political connections, government support and SME tax payments: A note from fixed-effect quantile regression," Finance Research Letters, Elsevier, vol. 40(C).
- Liu, Liyun & Zhao, Zhenzhi & Zhang, Mingming & Zhou, Dequn, 2022. "Green investment efficiency in the Chinese energy sector: Overinvestment or underinvestment?," Energy Policy, Elsevier, vol. 160(C).
- D. G. DeBoskey & Yan Luo, 2018. "Recent trends in corporate political disclosure for a sample of S&P 500 firms: a new and emerging corporate disclosure area," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(3), pages 176-184, August.
- Romero, Jorge A., 2022. "Lobbying and political expenses: Complements or substitutes?," Journal of Business Research, Elsevier, vol. 149(C), pages 558-575.
- Dimitrios Gounopoulos & Georgios Loukopoulos & Panagiotis Loukopoulos & Geoffrey Wood, 2024. "Corporate Political Activities and the SEC's Oversight Role in the IPO Process," Journal of Management Studies, Wiley Blackwell, vol. 61(2), pages 375-412, March.
- Argilés-Bosch, Josep M. & Somoza, Antonio & Ravenda, Diego & García-Blandón, Josep, 2020. "An empirical examination of the influence of e-commerce on tax avoidance in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
- Hongying Yin & Xiaoyun Gong & Xiaofeng Quan & Annie Y. S. Li, 2024. "Local gambling preferences and corporate tax avoidance: Evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(3), pages 3413-3443, July.
- Tao Chen & Sidney Leung & Lingmin Xie, 2021. "Does credit rating conservatism matter for corporate tax avoidance?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5681-5730, December.
- Nnadi, Modestus I. & Sorwar, Ghulam & Eskandari, Rasol & Chizema, Amon, 2021. "Political connections and seasoned equity offerings," Journal of Banking & Finance, Elsevier, vol. 133(C).
- Chen, Dong & Li, Yi & Lu, Jiani & Li, Chenming, 2024. "Do international tax treaties govern financial report quality?," Research in International Business and Finance, Elsevier, vol. 69(C).
- Shen, Yuxin & Xu, Hanwen & Yu, Shuangli & Xu, Wei & Shen, Yongjian, 2022. "Air pollution and tax avoidance: New evidence from China," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 402-420.
- Zhifang Zhou & Hong Zhou & Huixiang Zeng & Xiaohong Chen, 2018. "The impact of water information disclosure on the cost of capital: An empirical study of China's capital market," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1332-1349, November.
- Zhang, Karen & Truong, Cameron, 2019. "What’s the value of politically connected directors?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
- Almaghrabi, Khadija S. & Tsalavoutas, Ioannis, 2022. "Political spending, related voluntary disclosure, and the cost of public debt," Journal of Financial Stability, Elsevier, vol. 63(C).
- Jia Liu & Oleksandr Talavera & Shuxing Yin & Mao Zhang, 2022. "Hierarchical political power and the value of cash holdings," Discussion Papers 22-03, Department of Economics, University of Birmingham.
- Wensheng Kang & Jing Wang, 2021. "Corporate tax effects of economic policy uncertainty," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2577-2600, April.
- Zhi Wang & Geert Braam & Daniel Reimsbach & Jiaxin Wang, 2020. "Political embeddedness and firms’ choices of earnings management strategies in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4723-4755, December.
- Deng, Yuping & Wu, Yanrui & Xu, Helian, 2019. "Political turnover and firm pollution discharges: An empirical study," China Economic Review, Elsevier, vol. 58(C).
- Jiang, Wei & Luo, Daokang & Wang, Liwen & Zheng Zhou, Kevin, 2024. "Foreign ownership and bribery in Chinese listed firms: An institutional perspective," Journal of Business Research, Elsevier, vol. 174(C).
- Cheng, Lei & Sun, Zhen, 2019. "Do politically connected independent directors matter? Evidence from mandatory resignation events in China," China Economic Review, Elsevier, vol. 58(C).
- Eurídice Mamede de Andrade & Lúcia Lima Rodrigues & José Paulo Cosenza, 2020. "Corporate Behavior: An Exploratory Study of the Brazilian Tax Management from a Corporate Social Responsibility Perspective," Sustainability, MDPI, vol. 12(11), pages 1-21, May.
- Vidia Gati & Iman Harymawan & Mohammad Nasih, 2022. "Do Firms in the Islamic Index Differ from Others? Evidence of Cost of Debt in Sharia Firms in Indonesia," Economies, MDPI, vol. 10(5), pages 1-14, May.
- Mohamed Khalil & Sandy Harianto & Yilmaz Guney, 2022. "Do political connections reduce earnings management?," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 273-310, July.
- Lihong Wang & Shaoqing Kang & Hongjun Wu, 2021. "Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China," Abacus, Accounting Foundation, University of Sydney, vol. 57(2), pages 362-405, June.
- Wei Li & Yuan Lu & Weining Li, 2019. "Does CSR Action Provide Insurance-Like Protection to Tax-Avoiding Firms? Evidence from China," Sustainability, MDPI, vol. 11(19), pages 1-19, September.
- Yunsen Chen & Jianqiao Huang & Hang Liu & Weimin Wang, 2019. "Regional favoritism and tax avoidance: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1413-1443, March.
- Schweizer, Denis & Walker, Thomas & Zhang, Aoran, 2023. "False hopes and blind beliefs: How political connections affect China's corporate bond market," Journal of Banking & Finance, Elsevier, vol. 151(C).
- Tee, Chwee Ming, 2018. "Political connections and the cost of debt: Re-examining the evidence from Malaysia," Journal of Multinational Financial Management, Elsevier, vol. 46(C), pages 51-62.
- Mohammad Badrul Muttakin & Dessalegn Getie Mihret & Tarek Rana, 2021. "Electoral system, corporate political donation, and carbon emission intensity: Cross‐country evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1767-1779, May.
- Wei Huang & Tingting Ying & Yun Shen, 2018. "Executive cash compensation and tax aggressiveness of Chinese firms," Review of Quantitative Finance and Accounting, Springer, vol. 51(4), pages 1151-1180, November.
- Huang, Chia-Wei & Lin, Chih-Yen & Lin, Wen-Chun & Tsai, Yun-Ching, 2022. "Corruption transfer and acquisition performance," Journal of Banking & Finance, Elsevier, vol. 135(C).
- Ming-Hua Liu & Shaohua Tian & Yang Zhang, 2023. "CEO marital status and corporate tax planning behavior," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1207-1242, November.
- Wang, Litan & You, Kefei, 2022. "The impact of political connections on corporate tax burden: Evidence from the Chinese market," Finance Research Letters, Elsevier, vol. 47(PB).
- Woon Leong Lin, 2021. "Giving too much and paying too little? The effect of corporate social responsibility on corporate lobbying efficacy: Evidence of tax aggressiveness," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 908-924, March.
- 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.
- Mai, Nhat Chi, 2020. "Related Party Transactions, State Ownership, the Cost of Corporate Debt, and Corporate Tax Avoidance: Evidence from Vietnam," OSF Preprints y5qj3, Center for Open Science.
- Dimitrios Gounopoulos & Georgios Loukopoulos & Panagiotis Loukopoulos, 2024. "Corporate political activism, information transparency and IPO compliance costs," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(1-2), pages 240-275, January.
- Tee, Chwee-Ming & Wong, Wai-Yan & Hooy, Chee-Wooi, 2024. "Political connections and carbon footprint: A cross-country evidence," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 69-85.
- Jonathan Farrar & Dawn W. Massey & Errol Osecki & Linda Thorne, 2021. "The Association Between Vertical Equity and Presidential Voting Behavior and Taxpayers’ Compliance," Journal of Business Ethics, Springer, vol. 172(1), pages 101-114, August.
- Sattar Mansi & Jianping Qi & Han Shi, 2020. "Advertising and tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 479-516, February.
- Sumayya Chughtai & Tayyaba Rasool & Tahira Awan & Abdul Rashid & Wing-Keung Wong, 2021. "Birds of a Feather Flocking Together: Sustainability of Tax Aggressiveness of Shared Directors from Coercive Isomorphism," Sustainability, MDPI, vol. 13(24), pages 1-15, December.
- Wang, Changrong & Richardson, Grant & Cao, Yanming, 2024. "Long live the walking dead? Corporate tax avoidance and zombie firms in China," The British Accounting Review, Elsevier, vol. 56(3).
- Zhang, Kai & Zhou, Yuehui, 2023. "The Communist Party of China embeddedness in corporate governance and total factor productivity: Evidence from private firms in China," Finance Research Letters, Elsevier, vol. 58(PC).
- Arin Agnesia Thalita & Bambang Hariadi & M Khoiru Rusydi, 2022. "The effect of earnings management on tax avoidance with political connections as a moderating variable," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(5), pages 344-353, July.
- Chen Ma & Maoyong Cheng & Gerald J. Lobo, 2024. "How Do Tax Agents Respond to Anti-corruption Intensity?," Journal of Business Ethics, Springer, vol. 190(1), pages 137-164, February.
- Omid Mehri Namakavarani & Abbas Ali Daryaei & Davood Askarany & Saeed Askary, 2021. "Audit Committee Characteristics and Quality of Financial Information: The Role of the Internal Information Environment and Political Connections," JRFM, MDPI, vol. 14(6), pages 1-18, June.
- Weiwei Wu & Zhou Liang & Qi Zhang, 2020. "Effects of corporate environmental responsibility strength and concern on innovation performance: The moderating role of firm visibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1487-1497, May.
- Adrian, Christofer & Garg, Mukesh & Viet Pham, Anh & Phang, Soon-Yeow & Truong, Cameron, 2022. "Policy and oversight of corporate political activities and the cost of equity capital," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
- Lee, Ye Ji, 2021. "The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
- Fangjun Wang & Shuolei Xu & Junqin Sun & Charles P. Cullinan, 2020. "Corporate Tax Avoidance: A Literature Review And Research Agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 793-811, September.
- Annisa Hayatun Nazmi Burhan & Anna Che Azmi & Mohamed Hisham Hanifa, 2024. "The interplay of social networks and taxes: a systematic literature review," Management Review Quarterly, Springer, vol. 74(4), pages 2215-2242, December.
- Hossain, Mahmud & Mitra, Santanu, 2023. "Does headquarters location matter in corporate tax avoidance?," Journal of Financial Stability, Elsevier, vol. 64(C).
- Yu Shen & Di Gao & Di Bu & Lina Yan & Ping Chen, 2019. "CEO hometown ties and tax avoidance‐evidence from China's listed firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1549-1580, March.
- Kaijuan Gao & Chenglong Wang & Qi Su & Hanxiao Shen, 2020. "Do analysts follow firms with able managers?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 41(8), pages 1602-1612, December.
- Nur Farrahanie Ahmad Tarmizi & Rayenda Khresna Brahmana, 2022. "The Impact of Political Connections on Firm Performance: Evidence from Upstream Oil and Gas Companies," Social Sciences, MDPI, vol. 11(11), pages 1-12, November.
- Guo, Ping & Shi, Guifeng & Tian, Gary Gang & Duan, Siqi, 2021. "Politicians’ hometown favoritism and corporate investments: The role of social identity," Journal of Banking & Finance, Elsevier, vol. 125(C).
- Dunleavy, Patrick, 2018. "‘Build a wall’. ‘Tax a shed’. ‘Fix a debt limit’. The constructive and destructive potential of populist anti-statism and ‘naïve’ statism," LSE Research Online Documents on Economics 88132, London School of Economics and Political Science, LSE Library.
- Florackis, Chris & Fu, Xi & Wang, Jingjing, 2023. "Political connections, environmental violations and punishment: Evidence from heavily polluting firms," International Review of Financial Analysis, Elsevier, vol. 88(C).
- Ji-Hee Kim & Ji-Hwan Lee, 2021. "How CEO Political Connections Induce Corporate Social Irresponsibility: An Empirical Study of Tax Avoidance in South Korea," Sustainability, MDPI, vol. 13(14), pages 1-13, July.
- Tee, Chwee-Ming & Hooy, Chee-Wooi, 2023. "Political connections and economic policy uncertainty: A global evidence," Finance Research Letters, Elsevier, vol. 51(C).
- Rongwu Zhang & Lan Luo & Jianjun Du, 2023. "The influence of fiscal policy uncertainty on corporate total factor productivity: Evidence from Chinese public companies," Contemporary Economic Policy, Western Economic Association International, vol. 41(3), pages 532-554, July.
- Yue, Heng & Zhang, Liandong & Zhong, Qinlin, 2022. "The politics of bank opacity," Journal of Accounting and Economics, Elsevier, vol. 73(2).
- Chen, Jie & Mishra, Tapas & Song, Wei & Zhang, Qingjing & Zhang, Zhuang, 2024. "The impact of bank mergers on corporate tax aggressiveness," Journal of Corporate Finance, Elsevier, vol. 84(C).
- Feng, Yuruo & Hao, Wei & Fang, Jiali & Wongchoti, Udomsak, 2024. "In the radiance of enlightenment: The influence of nontheistic religions on corporate default risk," Emerging Markets Review, Elsevier, vol. 60(C).
- Unsal, Omer, 2020. "Two faces of corporate lobbying: Evidence from the pharmaceutical industry," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
- Yi-Hsing Liao & Teng-Sheng Sang & Yuan-Tang Tsai, 2022. "Do information sources matter in corporate tax avoidance? The roles of peer effects and director interlocks," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 339-382, July.
- Diego Ravenda & Maika M. Valencia-Silva & Josep M. Argiles-Bosch & Josep García-Blandón, 2021. "The Effects of Immigration on Labour Tax Avoidance: An Empirical Spatial Analysis," Journal of Business Ethics, Springer, vol. 170(3), pages 471-496, May.
- Habib, Ahsan & Muhammadi, Abdul Haris & Jiang, Haiyan, 2017. "Political connections, related party transactions, and auditor choice: Evidence from Indonesia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(1), pages 1-19.
- Christofer Adrian & Mukesh Garg & Anh Viet Pham & Soon-Yeow Phang & Cameron Truong, 2023. "Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought," Journal of Business Ethics, Springer, vol. 186(1), pages 105-135, August.
- Jia, Yuecheng & Simkins, Betty & Feng, Hongrui, 2023. "Political connections and short sellers," Journal of Banking & Finance, Elsevier, vol. 146(C).
- Chen, Xu & Xu, Huilin & Anwar, Sajid, 2024. "Bank competition, government interest in green initiatives and carbon emissions reduction: An empirical analysis using city-level data from China," The North American Journal of Economics and Finance, Elsevier, vol. 72(C).
- Liu, Dandan & Zhu, Ying & Xie, Xinxin, 2024. "The tangible hand? Does Communist Party involvement in governance promote corporate M&A performance," Finance Research Letters, Elsevier, vol. 61(C).
- Wei Jiang & Daokang Luo & Liwen W.L. Wang & Kevin Zheng Zhou, 2024. "Foreign ownership and bribery in Chinese listed firms: An institutional perspective," Post-Print hal-04432029, HAL.
- Vishal P. Baloria & Kenneth J. Klassen, 2018. "Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections," Management Science, INFORMS, vol. 64(10), pages 4893-4914, October.
- Mingyi Hung & Yongtae Kim & Siqi Li, 2018. "Political connections and voluntary disclosure: Evidence from around the world," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(3), pages 272-302, April.