Keyphrases
Tax Expenditures
50%
Financial Reporting
50%
Auditors
50%
Auditor Risk
50%
Risk Judgment
50%
Corporate Investment Efficiency
50%
Tax Disclosure
50%
Information Publicity
50%
Tax Avoidance
50%
Mandatory Disclosure
50%
Rural Destinations
50%
Uncertain Tax Positions
41%
Investment Efficiency
37%
Disclosure Quality
29%
Firm Experience
25%
Reporting Discretion
20%
Audit Fees
20%
Institutional Shareholding
16%
Stock Prices
16%
Market Efficiency
16%
Public Firms
16%
Future Profitability
16%
Tax Data
16%
Adverse Effects
12%
Cost of Capital
12%
Financial Constraints
12%
Liquidity Constraints
12%
Financial Statements
12%
Exogenous Shocks
12%
Tax Reporting
12%
External Financing
12%
Sectional Analysis
12%
Information Revelation
12%
Revelation Effect
12%
Unfavorable Information
12%
Tax Uncertainty
12%
Uncertain Tax Benefits
12%
Corporate Tax
12%
Audit Quality
10%
Management Constraints
10%
Difference-in-differences Research Design
10%
Accrual Earnings Management
10%
Alternative Identification
10%
Restatements
10%
Recent Experience
10%
Sarbanes-Oxley
10%
Audit Effort
10%
Added Variables
10%
Audit Work
10%
Variable Interest Entities
10%
Economics, Econometrics and Finance
Taxation
100%
Accounting
50%
Investment
50%
Expenditure
50%
Tax Avoidance
50%
Audit Fees
33%
Research Design
16%
Pricing
16%
Difference-In-Differences
16%
Accounting Policy
16%
Corporate Taxation
12%
Liquidity Constraint
12%
Cost of Capital
12%
Financial Statement
12%
Shock
12%
Financial Constraints
12%
Stock Price
6%
Efficient Market Hypothesis
6%
Investors
6%
