Matches in SemOpenAlex for { <https://semopenalex.org/work/W2189044781> ?p ?o ?g. }
Showing items 1 to 75 of
75
with 100 items per page.
- W2189044781 abstract "We find managers with greater ability to efficiently utilize firm resources engage in greater tax avoidance. We define managerial ability as a manager’s capacity to “maximize the efficiency of [firm] resources used for revenue-generating purposes” (Demerjian et al. 2012, p.1) and view cash outflows to the taxing authorities as an inefficient utilization of resources. Moving from the lower to upper quartile of managerial ability is associated with a 3.16 (4.39) % reduction in a firm’s one-year (five-year) cash-based effective tax rate. Cross-sectional tests reveal that higherability managers structure investments in RD M41" @default.
- W2189044781 created "2016-06-24" @default.
- W2189044781 date "2014-01-01" @default.
- W2189044781 modified "2023-09-24" @default.
- W2189044781 title "Does Operational Efficiency Spill Over Onto the Tax Return?" @default.
- W2189044781 cites W1677595927 @default.
- W2189044781 cites W1899411773 @default.
- W2189044781 cites W2034047967 @default.
- W2189044781 cites W2040954776 @default.
- W2189044781 cites W2047134779 @default.
- W2189044781 cites W2056389604 @default.
- W2189044781 cites W2060563930 @default.
- W2189044781 cites W2113814105 @default.
- W2189044781 cites W2115412054 @default.
- W2189044781 cites W2122956838 @default.
- W2189044781 cites W2124758339 @default.
- W2189044781 cites W2139379567 @default.
- W2189044781 cites W2143147146 @default.
- W2189044781 cites W2144165395 @default.
- W2189044781 cites W2159817037 @default.
- W2189044781 cites W2312597817 @default.
- W2189044781 cites W2321192248 @default.
- W2189044781 cites W2526322108 @default.
- W2189044781 cites W2569082969 @default.
- W2189044781 cites W3022275618 @default.
- W2189044781 cites W3121353682 @default.
- W2189044781 cites W3121659120 @default.
- W2189044781 cites W3121685591 @default.
- W2189044781 cites W3122497925 @default.
- W2189044781 cites W3122934843 @default.
- W2189044781 cites W3122949048 @default.
- W2189044781 cites W3123452386 @default.
- W2189044781 cites W3123491384 @default.
- W2189044781 cites W3123638657 @default.
- W2189044781 cites W3124063746 @default.
- W2189044781 cites W3124108335 @default.
- W2189044781 cites W3124271667 @default.
- W2189044781 cites W3124466116 @default.
- W2189044781 cites W3124595561 @default.
- W2189044781 cites W3124758923 @default.
- W2189044781 cites W3124871150 @default.
- W2189044781 cites W3125615571 @default.
- W2189044781 cites W3125792879 @default.
- W2189044781 cites W3125967361 @default.
- W2189044781 cites W3124941789 @default.
- W2189044781 cites W3125852845 @default.
- W2189044781 doi "https://doi.org/10.2139/ssrn.2403915" @default.
- W2189044781 hasPublicationYear "2014" @default.
- W2189044781 type Work @default.
- W2189044781 sameAs 2189044781 @default.
- W2189044781 citedByCount "2" @default.
- W2189044781 countsByYear W21890447812014 @default.
- W2189044781 countsByYear W21890447812015 @default.
- W2189044781 crossrefType "journal-article" @default.
- W2189044781 hasConcept C144133560 @default.
- W2189044781 hasConcept C39432304 @default.
- W2189044781 hasConceptScore W2189044781C144133560 @default.
- W2189044781 hasConceptScore W2189044781C39432304 @default.
- W2189044781 hasLocation W21890447811 @default.
- W2189044781 hasOpenAccess W2189044781 @default.
- W2189044781 hasPrimaryLocation W21890447811 @default.
- W2189044781 hasRelatedWork W2055151044 @default.
- W2189044781 hasRelatedWork W2110536732 @default.
- W2189044781 hasRelatedWork W2374021052 @default.
- W2189044781 hasRelatedWork W2581745084 @default.
- W2189044781 hasRelatedWork W2596173151 @default.
- W2189044781 hasRelatedWork W2765153054 @default.
- W2189044781 hasRelatedWork W2899084033 @default.
- W2189044781 hasRelatedWork W2931838652 @default.
- W2189044781 hasRelatedWork W3007404728 @default.
- W2189044781 hasRelatedWork W3020938133 @default.
- W2189044781 isParatext "false" @default.
- W2189044781 isRetracted "false" @default.
- W2189044781 magId "2189044781" @default.
- W2189044781 workType "article" @default.