1. Behind the Screens: Digital Transformation and Tax Policy. (2025). Souguir, Zahra ; Lassoued, Naima ; Khanchel, Imen ; Bejaoui, Eya.
   In: JRFM.
   RePEc:gam:jjrfmx:v:18:y:2025:i:7:p:390-:d:1701683.

   Full description at Econpapers || Download paper

2. Is new technology always good? Artificial intelligence and corporate tax avoidance: Evidence from China. (2025). Jing, Hao ; Qu, Guimin.
   In: International Review of Economics & Finance.
   RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025001121.

   Full description at Econpapers || Download paper

3. How does digital tax administration affect R&D manipulation? Evidence from dual machine learning. (2024). Hua, Guihong ; Pang, Silu.
   In: Technological Forecasting and Social Change.
   RePEc:eee:tefoso:v:208:y:2024:i:c:s004016252400489x.

   Full description at Econpapers || Download paper

1. Allen, A. ; Francis, B.B. ; Wu, Q. ; Zhao, Y. Analyst coverage and corporate tax aggressiveness. 2016 J. Bank. Financ.. 73 84-98

2. Beck, T. ; Levine, R. ; Levkov, A big bad banks? The winners and losers from bank deregulation in the United States. 2010 J. Financ.. 5 1637-1667

3. Bresciani, S. ; Huarng, K.H. ; Malhotra, A. ; Ferraris, A. Digital transformation as a springboard for product, process and business model innovation. 2021 J. Bus. Res.. 128 204-210
   Paper not yet in RePEc: Add citation now
   
4. Chen, K.J. Can non-controlling large shareholders’ exit threats reduce agency cost. 2019 Nankai Bus. Rev.. 4 161-175
   Paper not yet in RePEc: Add citation now
   

5. Desai, M.A. ; Dharmapala, D. Corporate tax avoidance and high-powered incentives. 2006 J. Financ. Econ.. 79 145-179

6. Desai, M.A. ; Dyck, A. ; Zingales, L. Theft and taxes. 2007 J. Financ. Econ.. 3 591-623
   Paper not yet in RePEc: Add citation now
   
7. Du, J.M. ; Li, Y.F. ; Wu, F. Stock liquidity, media attention and corporate innovation. 2020 China Econ. Stud.. 3 73-89
   Paper not yet in RePEc: Add citation now
   
8. Dyreng, S.D. ; Hanlon, M. ; Maydew, E.L. The effects of executives on corporate tax avoidance. 2010 Account. Rev.. 85 1163-1189
   Paper not yet in RePEc: Add citation now
   
9. Edwards, A. ; Schwab, C. ; Shevlin, T. Financial constraints and cash tax savings. 2016 Account. Rev.. 91 859-881
   Paper not yet in RePEc: Add citation now
   
10. Ekata, G.E. The IT productivity paradox: evidence from the Nigerian banking industry. 2012 Electron. J. Inf. Syst. Dev. Countries. 51 1-25
    Paper not yet in RePEc: Add citation now
    
11. Fitzgerald, M. ; Kruschwitz, N. ; Bonnet, D. ; Welch, M. Embracing digital technology: a new strategic imperative. 2014 MIT Sloan Manag. Rev.. 55 1-
    Paper not yet in RePEc: Add citation now
    
12. Frankel, R. ; Li, X. Characteristics of a firm’s information environment and the information asymmetry between insiders and outsiders. 2004 J. Account. Econ.. 37 229-259
    Paper not yet in RePEc: Add citation now
    
13. Gao, Z.B. ; Zhang, K.Z. ; Ni, Z.L. Fiscal pressure, tax collection and tax burden of enterprises. 2019 Mod. Econ. Res.. 4 37-47
    Paper not yet in RePEc: Add citation now
    

14. Guo, L. ; Xu, L. The effects of digital transformation on firm performance: evidence from China’s manufacturing sector. 2021 Sustainability. 13 12844-

15. Hanlon, M. ; Heitzman, S. A review of tax research. 2010 J. Account. Econ.. 50 127-178

16. Ivaninskiy, I. ; Ivashkovskaya, I. ; McCahery, J.A. Does digitalization mitigate or intensify the principal-agent conflict in a firm?. 2023 J. Manag. Gov.. 27 695-725

17. Ji, Y. ; Wang, Z. Will tax-burden hamper firms' innovation:evidence from “the third stage of golden tax”. 2019 South China J. Econ.. 3 17-35
    Paper not yet in RePEc: Add citation now
    

18. Koester, A. ; Shevlin, T. ; Wangerin, D. The role of managerial ability in corporate tax avoidance. 2017 Manag. Sci.. 63 3285-3310

19. Law, K.K. ; Mills, L.F. Military experience and corporate tax avoidance. 2017 Rev. Acc. Stud.. 22 141-184

20. Li, N. ; Wang, X. ; Wang, Z. ; Luan, X. The impact of digital transformation on corporate total factor productivity. 2022 Front. Psychol.. 13 1071986-
    Paper not yet in RePEc: Add citation now
    

21. Lin, C. ; Kunnathur, A. Strategic orientations, developmental culture and big data capability. 2019 J. Bus. Res.. 105 49-60

22. Liu, X. ; Li, X.R. Pyramid structure, tax burden and enterprise value: evidence based on local state-owned enterprises. 2012 J. Manag. World. 8 91-105
    Paper not yet in RePEc: Add citation now
    

23. Mascagni, G. From the lab to the field: a review of tax experiments. 2018 J. Econ. Surv.. 32 273-301

24. McGuire, S.T. ; Wang, D. ; Wilson, R.J. Dual class ownership and tax avoidance. 2014 Account. Rev.. 89 1487-1516
    Paper not yet in RePEc: Add citation now
    

25. Minnick, K. ; Noga, T. Do corporate governance characteristics influence tax management?. 2010 Finance. 16 703-718

26. Qi, H. ; Li, M. The impact of media attention on corporate tax avoidance: a study based on Chinese A-share listed companies. 2023 Financ. Res. Lett.. 58 -

27. Rego, S.O. Tax-avoidance activities of US multinational corporations. 2003 Contemp. Account. Res.. 20 805-833

28. Schreyögg, G. ; Sydow, J. Organizational path dependence: a process view. 2011 Organ. Stud.. 32 321-335
    Paper not yet in RePEc: Add citation now
    

29. Slemrod, J. The economics of corporate tax selfishness. 2004 Natl. Tax J.. 57 877-899

30. Tang, T.Y. A review of tax avoidance in China. 2020 China J. Account. Res.. 13 327-338
    Paper not yet in RePEc: Add citation now
    

31. Tiantian, G. ; Hailin, C. ; Zhou, X. ; Ai, S. ; Siyao, W. Does corporate digital transformation affect the level of corporate tax avoidance? Empirical evidence from Chinese listed tourism companies. 2023 Financ. Res. Lett.. 57 -

32. Wang, F. ; Xu, S. ; Sun, J. ; Cullinan, C.P. Corporate tax avoidance: a literature review and research agenda. 2020 J. Econ. Surv.. 34 793-811

33. Wen, Z. ; Ye, B. Analyses of mediating effects: the development of methods and models. 2014 Adv. Psychol. Sci.. 5 731-745
    Paper not yet in RePEc: Add citation now
    
34. Wilson, R.J. An examination of corporate tax shelter participants. 2009 Account. Rev.. 84 969-999
    Paper not yet in RePEc: Add citation now
    
35. Wu, F. ; Hu, H. ; Lin, H. ; Ren, X. Enterprise digital transformation and capital market performance–empirical evidence from stock liquidity. 2021 J. Manag. World. 7 130-144
    Paper not yet in RePEc: Add citation now
    
36. Wu, L. State-owned equity, tax preference and corporate tax burden. 2009 Econ. Res. J.. 10 109-120
    Paper not yet in RePEc: Add citation now
    
37. Zhai, H. ; Yang, M. ; Chan, K.C. Does digital transformation enhance a firm’s performance? Evidence from China. 2022 Technol. Soc.. 68 -
    Paper not yet in RePEc: Add citation now
    
38. Zhang, Y. ; Li, X. ; Xing, M. Enterprise digital transformation and audit pricing. 2021 Audit. Res.. 3 62-71
    Paper not yet in RePEc: Add citation now
    

39. Zhang, Y. ; Ma, X. ; Pang, J. ; Xing, H. ; Wang, J. The impact of digital transformation of manufacturing on corporate performance–the mediating effect of business model innovation and the moderating effect of innovation capability. 2023 Res. Int. Bus. Financ.. 64 -

40. Zhao, T. ; Yan, N. ; Ji, L. Digital transformation, life cycle and internal control effectiveness: evidence from China. 2023 Financ. Res. Lett.. 58 104223-

41. Zhao, T. ; Zhang, Z. ; Liang, S.K. Digital economy, entrepreneurial activity and high-quality development–empirical evidence from Chinese cities. 2020 J. Manag. World. 10 65-76
    Paper not yet in RePEc: Add citation now
    

42. Zhou, S. ; Zhou, P. ; Ji, H. Can digital transformation alleviate corporate tax stickiness: the mediation effect of tax avoidance. 2022 Technol. Forecast. Soc. Chang.. 184 -

43. Zhou, Z. ; Li, Z. Corporate digital transformation and trade credit financing. 2023 J. Bus. Res.. 160 -

44. Ziniuk, M. ; Dyeyeva, N. ; Bogatyrova, K. ; Melnychenko, S. ; Fayvishenko, D. ; Shevchun, M. Digital transformation of corporate governance. 2022 Financ. Credit Act. Probl. Theor. Pract.. 5 300-310
    Paper not yet in RePEc: Add citation now
    

1. CFO social networks and corporation taxation. (2025). Zhou, Zejiang ; Xu, Xin ; Wu, Qiang ; Fang, Ming.
   In: Journal of Financial Stability.
   RePEc:eee:finsta:v:78:y:2025:i:c:s1572308925000348.

   Full description at Econpapers || Download paper

2. To the best of both worlds: Firms nationalism and corporate tax. (2025). Wang, Zhi ; Li, Shiyuan.
   In: Economics Letters.
   RePEc:eee:ecolet:v:247:y:2025:i:c:s0165176524005780.

   Full description at Econpapers || Download paper

3. Local gambling preferences and corporate tax avoidance: Evidence from China. (2024). Gong, Xiaoyun ; Quan, Xiaofeng ; Yin, Hongying.
   In: International Journal of Finance & Economics.
   RePEc:wly:ijfiec:v:29:y:2024:i:3:p:3413-3443.

   Full description at Econpapers || Download paper

4. Corporate digital transformation and tax avoidance: evidence from China. (2024). Jin, Wei ; Chen, Meian ; Zhao, KE.
   In: Pacific-Basin Finance Journal.
   RePEc:eee:pacfin:v:85:y:2024:i:c:s0927538x24001513.

   Full description at Econpapers || Download paper

5. Does ESG performance affect corporate tax avoidance? Evidence from China. (2024). Hu, Wenjie ; Jiang, Pengcheng.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000862.

   Full description at Econpapers || Download paper

6. Are female directors more inclined to avoid risks?. (2024). Wang, Zhenjie ; Yang, YI ; Zhang, Jiewei.
   In: International Review of Financial Analysis.
   RePEc:eee:finana:v:92:y:2024:i:c:s1057521924000449.

   Full description at Econpapers || Download paper

7. Accrual and real earnings management by rumored takeover targets. (2024). Khadivar, Hamed ; Davis, Frederick.
   In: International Review of Financial Analysis.
   RePEc:eee:finana:v:92:y:2024:i:c:s1057521924000371.

   Full description at Econpapers || Download paper

8. Creative corporate culture and corporate tax avoidance. (2024). Hasan, Tahseen ; Wu, Qiang ; John, Kose ; Teng, Haimeng.
   In: The British Accounting Review.
   RePEc:eee:bracre:v:56:y:2024:i:3:s0890838923000562.

   Full description at Econpapers || Download paper

9. Performance shortfall, institutional logic and firms’ tax avoidance. (2023). Zhong, XI ; Ren, Liuyang.
   In: Eurasian Business Review.
   RePEc:spr:eurasi:v:13:y:2023:i:4:d:10.1007_s40821-023-00242-7.

   Full description at Econpapers || Download paper

10. Do common institutional owners activisms deter tax avoidance? Evidence from an emerging economy. (2023). Jijo, P J ; Athira, A.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:80:y:2023:i:c:s0927538x23001610.

    Full description at Econpapers || Download paper

11. Does headquarters location matter in corporate tax avoidance?. (2023). Mitra, Santanu ; Hossain, Mahmud.
    In: Journal of Financial Stability.
    RePEc:eee:finsta:v:64:y:2023:i:c:s1572308923000062.

    Full description at Econpapers || Download paper

12. Financial market opening and corporate tax avoidance: Evidence from staggered quasi-natural experiments. (2023). Chen, Yunsen ; Ni, Xiaoran ; Li, Xiao ; Huang, Jianqiao.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323001435.

    Full description at Econpapers || Download paper

13. Does labor unemployment insurance affect corporate tax aggressiveness?. (2023). devos, erik ; Rahman, Shofiqur.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:90:y:2023:i:c:s1057521923004337.

    Full description at Econpapers || Download paper

14. Hitting the jackpot in corporate tax strategy: A perspective on gambling preferences. (2023). Yu, Junli ; Zuo, Jingjing ; Lei, Guangyong ; Qiu, Baoyin.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:125:y:2023:i:c:s0264999323001451.

    Full description at Econpapers || Download paper

15. The governance role of lender monitoring: Evidence from Borrowers tax planning. (2023). Xie, Feixue ; Shao, Pei ; Huang, Jianning ; Zhou, Fuzhao.
    In: Advances in accounting.
    RePEc:eee:advacc:v:63:y:2023:i:c:s088261102300038x.

    Full description at Econpapers || Download paper

16. Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts. (2023). Sun, Xiaojie Christine ; Lyu, Meng ; Wang, Bing.
    In: Abacus.
    RePEc:bla:abacus:v:59:y:2023:i:1:p:258-299.

    Full description at Econpapers || Download paper

17. The Interaction Between Suppliers and Fraudulent Customer Firms: Evidence from Trade Credit Financing of Chinese Listed Firms. (2022). Huang, Xin ; Wu, Sirui ; Tian, Haowen ; Gong, Guangming.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:179:y:2022:i:2:d:10.1007_s10551-021-04832-1.

    Full description at Econpapers || Download paper

18. Do local and non-local retail investor attention impact stock returns differently?. (2022). Li, Yiou ; Yuan, Ying ; Fan, Xiaoqian.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:74:y:2022:i:c:s0927538x22001020.

    Full description at Econpapers || Download paper

19. Taxes and declared profits: Evidence from gold mines in Africa. (2022). Zanaj, Skerdilajda ; Bourgain, Arnaud ; Bertinelli, Luisito.
    In: Resources Policy.
    RePEc:eee:jrpoli:v:78:y:2022:i:c:s0301420722002720.

    Full description at Econpapers || Download paper

20. The effect of shareholder-debtholder conflicts on corporate tax aggressiveness: Evidence from dual holders. (2022). Wang, Ying ; Wu, Qiang ; Teng, Haimeng ; Francis, Bill.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:138:y:2022:i:c:s0378426622000115.

    Full description at Econpapers || Download paper

21. Firm-level political sentiment and corporate tax avoidance. (2022). Zhang, Zehua ; Liu, YI ; Zhao, Ran ; Jin, Justin.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:84:y:2022:i:c:s1057521922003088.

    Full description at Econpapers || Download paper

22. Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D. (2021). Wu, Qiang ; Guo, Peng ; Agnes, C S ; Weng, Chiahsiang.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:38:y:2021:i:1:p:621-653.

    Full description at Econpapers || Download paper

23. Goodwill Impairment, Securities Analysts, and Information Transparency. (2021). Tang, Qingquan ; Han, Hongwen.
    In: European Accounting Review.
    RePEc:taf:euract:v:30:y:2021:i:4:p:767-799.

    Full description at Econpapers || Download paper

24. The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis. (2021). Ji, YE.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000011.

    Full description at Econpapers || Download paper

25. Do analysts’ forecast properties deter suboptimal labor investment decisions? Evidence from Regulation Fair Disclosure. (2021). Sualihu, Mohammed Aminu ; Yusoff, Iliyas ; Yawson, Alfred.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001164.

    Full description at Econpapers || Download paper

26. Securities litigation and corporate tax avoidance. (2021). Yang, Rong ; Arena, Matteo P ; Wang, Bin.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:66:y:2021:i:c:s0929119919300914.

    Full description at Econpapers || Download paper

27. Analyst Coverage Overlaps and Interfirm Information Spillovers. (2021). Martens, Tim ; Sextroh, Christoph J.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:59:y:2021:i:4:p:1425-1480.

    Full description at Econpapers || Download paper

28. On the determinants and effects of corporate tax transparency: Review of an emerging literature. (2020). Vay, Heiko ; Spengel, Christoph ; Muller, Raphael.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:20063.

    Full description at Econpapers || Download paper

29. The impact of corporate tax avoidance on analyst coverage and forecasts. (2020). He, Guanming ; Taffler, Richard ; Ren, Helen Mengbing.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:54:y:2020:i:2:d:10.1007_s11156-019-00795-7.

    Full description at Econpapers || Download paper

30. Short selling and corporate tax avoidance: Insights from a financial constraint view. (2020). Ni, Xiaoran ; Luo, Jinbo ; Tian, Gary Gang.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x20300019.

    Full description at Econpapers || Download paper

31. Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country. (2020). Jewartowski, Tomasz ; Kadoski, Micha.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:35:y:2020:i:c:s1544612319307391.

    Full description at Econpapers || Download paper

32. The impact of corporate governance on corporate tax avoidance—A literature review. (2019). Velte, Patrick ; Kovermann, Jost.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:36:y:2019:i:c:6.

    Full description at Econpapers || Download paper

33. Does Analyst Coverage Enhance Firms’ Corporate Social Performance? Evidence from Korea. (2018). Shin, Sang-Yi ; Chun, Hong-Min.
    In: Sustainability.
    RePEc:gam:jsusta:v:10:y:2018:i:7:p:2561-:d:159246.

    Full description at Econpapers || Download paper

34. CORPORATE TAX AVOIDANCE AND EX ANTE EQUITY COST OF CAPITAL IN EUROPE. (2017). Barros, Victor ; Pulido, Matilde .
    In: Portuguese Journal of Management Studies.
    RePEc:pjm:journl:v:xxii:y:2017:i:1:p:51-74.

    Full description at Econpapers || Download paper

35. How does analysts forecast quality relate to corporate investment efficiency?. (2017). Chen, Tao ; Zhang, Yuanyuan ; Xie, Lingmin.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:43:y:2017:i:c:p:217-240.

    Full description at Econpapers || Download paper

Report date: 2025-09-27 17:32:58 || Missing content? Let us know