FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3122552364> ?p ?o ?g. }

• W3122552364 endingPage "324" @default.
• W3122552364 startingPage "291" @default.
• W3122552364 abstract "Contrary to common expectations, legal enforcement may increase subsequent corporate misbehavior. Using Internal Revenue Service and financial statement data, we find that corporations gradually increase their tax aggressiveness for a few years following an audit and then reduce it sharply. We show that this U-shaped impact is consistent with strategic responses on the part of firms and with Bayesian updating of audit risk. This adverse effect on corporate behavior calls for a reexamination of both the theory and policy of legal enforcement." @default.
• W3122552364 created "2021-02-01" @default.
• W3122552364 creator A5017274555 @default.
• W3122552364 creator A5032510909 @default.
• W3122552364 creator A5035424932 @default.
• W3122552364 creator A5065781666 @default.
• W3122552364 date "2015-05-01" @default.
• W3122552364 modified "2023-10-10" @default.
• W3122552364 title "Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit" @default.
• W3122552364 cites W1498412954 @default.
• W3122552364 cites W1500588179 @default.
• W3122552364 cites W1968687025 @default.
• W3122552364 cites W1985286005 @default.
• W3122552364 cites W1991375894 @default.
• W3122552364 cites W1999422299 @default.
• W3122552364 cites W2000970301 @default.
• W3122552364 cites W2008053583 @default.
• W3122552364 cites W2035383900 @default.
• W3122552364 cites W2042563281 @default.
• W3122552364 cites W2050380191 @default.
• W3122552364 cites W2069802218 @default.
• W3122552364 cites W2081952174 @default.
• W3122552364 cites W2088435028 @default.
• W3122552364 cites W2097511126 @default.
• W3122552364 cites W2099495326 @default.
• W3122552364 cites W2111373757 @default.
• W3122552364 cites W2112352537 @default.
• W3122552364 cites W2120376088 @default.
• W3122552364 cites W2143201948 @default.
• W3122552364 cites W2156716330 @default.
• W3122552364 cites W2168593783 @default.
• W3122552364 cites W2170195407 @default.
• W3122552364 cites W2189821821 @default.
• W3122552364 cites W2472532806 @default.
• W3122552364 cites W3121685591 @default.
• W3122552364 cites W3121766851 @default.
• W3122552364 cites W3122559087 @default.
• W3122552364 cites W3123112712 @default.
• W3122552364 cites W3123872135 @default.
• W3122552364 cites W3124466116 @default.
• W3122552364 cites W3124595561 @default.
• W3122552364 cites W3180145931 @default.
• W3122552364 doi "https://doi.org/10.1086/684037" @default.
• W3122552364 hasPublicationYear "2015" @default.
• W3122552364 type Work @default.
• W3122552364 sameAs 3122552364 @default.
• W3122552364 citedByCount "54" @default.
• W3122552364 countsByYear W31225523642015 @default.
• W3122552364 countsByYear W31225523642017 @default.
• W3122552364 countsByYear W31225523642018 @default.
• W3122552364 countsByYear W31225523642019 @default.
• W3122552364 countsByYear W31225523642020 @default.
• W3122552364 countsByYear W31225523642021 @default.
• W3122552364 countsByYear W31225523642022 @default.
• W3122552364 countsByYear W31225523642023 @default.
• W3122552364 crossrefType "journal-article" @default.
• W3122552364 hasAuthorship W3122552364A5017274555 @default.
• W3122552364 hasAuthorship W3122552364A5032510909 @default.
• W3122552364 hasAuthorship W3122552364A5035424932 @default.
• W3122552364 hasAuthorship W3122552364A5065781666 @default.
• W3122552364 hasConcept C10138342 @default.
• W3122552364 hasConcept C121955636 @default.
• W3122552364 hasConcept C144133560 @default.
• W3122552364 hasConcept C162853370 @default.
• W3122552364 hasConcept C17744445 @default.
• W3122552364 hasConcept C195487862 @default.
• W3122552364 hasConcept C199521495 @default.
• W3122552364 hasConcept C199539241 @default.
• W3122552364 hasConcept C2779777834 @default.
• W3122552364 hasConcept C2779836051 @default.
• W3122552364 hasConcept C2780378061 @default.
• W3122552364 hasConcept C2781027943 @default.
• W3122552364 hasConcept C2993958944 @default.
• W3122552364 hasConcept C51303962 @default.
• W3122552364 hasConcept C514942387 @default.
• W3122552364 hasConceptScore W3122552364C10138342 @default.
• W3122552364 hasConceptScore W3122552364C121955636 @default.
• W3122552364 hasConceptScore W3122552364C144133560 @default.
• W3122552364 hasConceptScore W3122552364C162853370 @default.
• W3122552364 hasConceptScore W3122552364C17744445 @default.
• W3122552364 hasConceptScore W3122552364C195487862 @default.
• W3122552364 hasConceptScore W3122552364C199521495 @default.
• W3122552364 hasConceptScore W3122552364C199539241 @default.
• W3122552364 hasConceptScore W3122552364C2779777834 @default.
• W3122552364 hasConceptScore W3122552364C2779836051 @default.
• W3122552364 hasConceptScore W3122552364C2780378061 @default.
• W3122552364 hasConceptScore W3122552364C2781027943 @default.
• W3122552364 hasConceptScore W3122552364C2993958944 @default.
• W3122552364 hasConceptScore W3122552364C51303962 @default.
• W3122552364 hasConceptScore W3122552364C514942387 @default.
• W3122552364 hasIssue "2" @default.
• W3122552364 hasLocation W31225523641 @default.
• W3122552364 hasOpenAccess W3122552364 @default.
• W3122552364 hasPrimaryLocation W31225523641 @default.
• W3122552364 hasRelatedWork W1536389663 @default.
• W3122552364 hasRelatedWork W1930864882 @default.
• W3122552364 hasRelatedWork W2528218132 @default.
• W3122552364 hasRelatedWork W2591600645 @default.

• next