Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Taxes and Peer Effects

The Accounting Review (2018) 93 (5): 97–117.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
The Peer Effect of Key Audit Matter Disclosure: Evidence From China
  • Xuegang Cui
  • Jia Xu
  • Yiyuan Sun
Economics & Politics (2025)
Government tax collection incentives and corporate taxation behaviour: Evidence from China
  • Yingxue Si
  • Tusehng Xiao
  • Chun Yuan
  • Yanyu Zhang
Accounting & Finance (2025)
Brokerage firms in FINRA's spotlight
  • Liwen Ling
  • Kam Fong Chan
  • Yuanji Wen
SSRN Electronic Journal (2025)
Spillover Effect of Climate Disaster for Management Forecast
  • KoEun Park
European Accounting Review 1.
Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality
  • Arfah Habib Saragih
  • Syaiful Ali
  • Eko Suwardi
  • Hargo Utomo
International Journal of Accounting Information Systems (2024) 52: 100665.
Peer effects, environmental regulation and environmental financial integration—Empirical evidence from listed companies in heavily polluting industries
  • Ying Shu
  • Xiaobin Zhuang
  • Guanghua Xu
  • Shanfei Zhang
  • Rui Ying
Economic Analysis and Policy (2024) 82: 1446.
Tax Employee Careers and Corporate Tax Outcomes*
  • John Li
  • Oliver Nnamdi Okafor
European Accounting Review 1.
Accounting for Tax Uncertainty Over Time
  • Mary Cowx
  • Mary Vernon
SSRN Electronic Journal (2024)
The power of good corporate governance in activating the impact of internal information quality on tax savings
  • Arfah Habib Saragih
Journal of Accounting Literature (2024)
Peer effects on corporate environmental protection: Competition, information cascades or career concerns?
  • Quanxi Liang
  • Qiumei Li
  • Meiting Lu
  • Yaowen Shan
  • Peipei Wang
Pacific-Basin Finance Journal (2024) 84: 102313.
Decomposing the Spillover Effects of Financial Restatements on Corporate Investment
  • Jan Ditzen
  • William Grieser
  • Patrick Hopkins
  • Stephen J. Lusch
SSRN Electronic Journal (2024)
Peer Effects in Investment: Evidence from Early-tenure CEOs
  • Hyungjin Cho
  • Ahrum Choi
  • Taejin Jung
European Accounting Review 1.
The effect of shareholder scrutiny on corporate tax behavior: Evidence from shareholder tax litigation
  • Dain C. Donelson
  • Jennifer L. Glenn
  • Sean T. McGuire
  • Christopher G. Yust
Contemporary Accounting Research (2024) 41 (1): 163.
Does environmental innovation have peer effects? The moderating role of slack resources and avoidance goal orientation
  • Zhongju Liao
  • Peiyan Zheng
  • Ping Bao
Environmental Research (2024) 252: 119019.
Are corporate environmental, social, and governance practices contagious? The peer-effect perspective
  • Shijun Huang
  • Pengcheng Du
  • Yu Hong
  • Woran Wu
Energy & Environment (2024) 35 (8): 4049.
Peer-based performance comparison and tone management
  • Pratik Goel
  • Oveis Madadian
Applied Economics (2024) 56 (12): 1440.
Peer Effects on Investment Decisions: Do Industry Leaders and Young Firms Behave Differently?
  • Abdul Rashid
  • Ayanle Farah Said
Global Business Review (2024) 25 (3): 791.
Peer effect on climate risk information disclosure
  • Yanxi Li
  • Duo Wang
  • Delin Meng
  • Yunge Hu
China Journal of Accounting Research (2024) 17 (3): 100375.
Social Networks Analysis in Accounting and Finance*
  • Pietro A. Bianchi
  • Monika Causholli
  • Miguel Minutti‐Meza
  • Valbona Sulcaj
Contemporary Accounting Research (2023) 40 (1): 577.
The Effect of Significant IPO Firms on Industry Incumbents: Evidence from Tax Planning
  • James Chyz
  • Erin Henry
  • Thomas Omer
  • Biyu Wu
Management Science (2023) 69 (10): 6369.
Tax Competition and Employment
  • Stephen A. Glaeser
  • Marcel Olbert
  • Ann-Catherin Werner
The Accounting Review (2023) 98 (5): 267.
When do firms highlight their effective tax rate?
  • Vanessa Flagmeier
  • Jens Müller
  • Caren Sureth-Sloane
Accounting and Business Research (2023) 53 (1): 1.
Corporate Tax Planning and Industry Concentration
  • John Gallemore
  • Jesse van der Geest
  • Martin Jacob
  • Christian P. H. Peters
SSRN Electronic Journal (2023)
Estimating Case‐based Individual and Social Learning in Corporate Tax Avoidance
  • Minjie Huang
  • Shunan Zhao
  • Andreas Pape
Oxford Bulletin of Economics and Statistics (2023) 85 (2): 403.
Public Disclosure of Tax Strategies and Firm’s Actual Tax Policy
  • Kay Blaufus
  • Janine K. Jarzembski
  • Jakob Reineke
  • Ilko Trenn
Journal of Accounting, Auditing & Finance (2023)
The effect of tax transparency on consumer and firm behavior: Experimental evidence
  • Michael Razen
  • Alexander Kupfer
Journal of Behavioral and Experimental Economics (2023) 104: 101990.
Peer Effects in ESG Ratings: Evidence from Gender Pay Gap Disclosures
  • Tanja Keeve
SSRN Electronic Journal (2023)
The influence of peers' MD&A tone on corporate cash holdings
  • Huiting Lin
  • Shuchang He
  • Maolin Wang
  • Yaxuan Yan
International Review of Economics & Finance (2023) 86: 865.
The Spillover Effect of Peer CEO Turnover on Real Earnings Management
  • KoEun Park
The Accounting Review (2023) 98 (7): 479.
How Costly is Tax Avoidance? Evidence from Structural Estimation
  • Charles G. McClure
The Accounting Review (2023) 98 (6): 353.
Private Equity and Local Public Finances
  • MARCEL OLBERT
  • PETER H. SEVERIN
Journal of Accounting Research (2023) 61 (4): 1313.
Financial Statement Comparability and Corporate Tax Strategy
  • Hyun A. Hong
  • Ji Woo Ryou
  • Anup Srivastava
European Accounting Review (2023) 32 (1): 85.
Peer effects in corporate advertisement expenditure: Evidence from China
  • Zhifang Su
  • Luhan Wang
  • Jing Liao
  • Xin Cui
Research in International Business and Finance (2023) 64: 101808.
Industry influence on firms' R&D and innovation
  • Asad A. Rind
  • Wajih Abbassi
  • Marco Bigelli
  • Wael Rouatbi
Journal of International Financial Management & Accounting (2023) 34 (2): 162.
Keeping up with the CSR Joneses: The impact of industry peers on focal firms’ CSR performance
  • Chunhua Chen
  • Dequan Jiang
  • Weiping Li
Humanities and Social Sciences Communications (2023) 10 (1)
Unlocking the myths of size expansion in China's large state‐owned enterprises: Theory and evidence
  • Jim Huangnan Shen
  • Weiping Li
  • Chien‐Chiang Lee
Managerial and Decision Economics (2023) 44 (2): 1264.
Peer effects in R&D investment based on interlock network: Evidence from China
  • Tianyu Zhang
International Review of Financial Analysis (2023) 89: 102752.
Do common institutional owners' activisms deter tax avoidance? Evidence from an emerging economy
  • A. Athira
  • P.J. Jijo Lukose
Pacific-Basin Finance Journal (2023) 80: 102090.
Peer effects on corporate R&D investment policies: A spatial panel model approach
  • Junbao Li
  • Zhanzhong Shi
  • Chengying He
  • Chengshuang Lv
Journal of Business Research (2023) 158: 113667.
Peer effects in financial economics: A literature survey
  • Asad Ali-Rind
  • Sabri Boubaker
  • Souad Lajili Jarjir
Research in International Business and Finance (2023) 64: 101873.
Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers
  • Huimin (Amy) Chen
  • Bill B. Francis
  • Qiang Wu
  • Yijiang Zhao
The British Accounting Review (2023) 55 (3): 101187.
Shaming for Tax Enforcement
  • Nadja Dwenger
  • Lukas Treber
Management Science (2022) 68 (11): 8202.
Peer Effects in Corporate Risk Management: An Application of the Spatial Approach
  • Hua Chen
  • Jingshu Luo
SSRN Electronic Journal (2022)
What's my style? Supply‐side determinants of debt covenant inclusion
  • Zhiming Ma
  • Derrald Stice
  • Christopher Williams
Journal of Business Finance & Accounting (2022) 49 (3-4): 461.
Local peers and firm misconduct: The role of sustainability and competition
  • Asad Ali Rind
  • Wajih Abbassi
  • Manel Allaya
  • Amira Hammouda
Economic Modelling (2022) 116: 106000.
Is corporate tax avoidance related to employee treatment?
  • Sholom Schochet
  • Mohammed Benlemlih
  • Jamil Jaballah
Journal of Empirical Finance (2022) 69: 63.
Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices
  • Jonathan Black
  • Charles G. Ham
  • Michael D. Kimbrough
  • Ha Yoon Yee
The Accounting Review (2022) 97 (4): 105.
Geographic Peer Effects in Management Earnings Forecasts*
  • Dawn Matsumoto
  • Matthew Serfling
  • Sarah Shaikh
Contemporary Accounting Research (2022) 39 (3): 2023.
The Impact of the Belt and Road Initiative on Corporate Excessive Debt Mechanism: Evidence from Difference-in-Difference Equation Model
  • Qiumei Li
  • Hayat Khan
  • Zuominyang Zhang
  • Ling Lin
  • Ke Huang
Sustainability (2022) 15 (1): 618.
Reap what you sow: The boomerang effect of misconduct on restaurant firm survival
  • Qian-Xia Chen
  • Hui Li
  • Sai Liang
  • Qing Zhou
International Journal of Hospitality Management (2022) 107: 103313.
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept