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Do creditor control rights impact corporate tax aggressiveness? : evidence from debt covenant violations
Cheng, C. S. Agnes; Francis, Bill B.; Li, Zhi; Shen, Yinjie - In: Journal of business finance & accounting : JBFA 51 (2024) 5/6, pp. 1084-1119
Persistent link: https://www.econbiz.de/10014541961
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Innovation and Corporate Tax Planning : The Distinct Effects of Patents and R&D
Cheng, C.S. Agnes - 2020
Using a large U.S. sample, we find a significant and positive relation between patents and corporate tax planning, and the effect is incremental to the effect of R&D on tax planning. We employ a quasi-natural experiment based on staggered industry-level innovation shocks to identify the positive...
Persistent link: https://www.econbiz.de/10012853069
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Innovation and Corporate Tax Planning : The Distinct Effects of Patents and R&D
Cheng, C.S. Agnes - 2020
Using a large U.S. sample, we find a significant and positive relation between patents and corporate tax planning, and the effect is incremental to the effect of R&D on tax planning. We employ a quasi-natural experiment based on staggered industry-level innovation shocks to identify the positive...
Persistent link: https://www.econbiz.de/10012830306
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Exchange rate appreciation expectation, importer's behavior and choice of invoicing currency : a theoretical model and Yen's empirical evidence
Xu, Xiangyun; Guo, Peng - In: China finance review international 2 (2012) 3, pp. 231-245
Persistent link: https://www.econbiz.de/10009703078
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Do Big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor?
Eshleman, John Daniel; Guo, Peng - In: Auditing : a journal of practice & theory 33 (2014) 4, pp. 197-219
Persistent link: https://www.econbiz.de/10010467320
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Abnormal audit fees and audit quality : the importance of considering managerial incentives in tests of earnings management
Eshleman, John Daniel; Guo, Peng - In: Auditing : a journal of practice & theory 33 (2014) 1, pp. 117-138
Persistent link: https://www.econbiz.de/10010424998
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The market's use of supplier earnings information to value customers
Eshleman, John Daniel; Guo, Peng - In: Review of quantitative finance and accounting 43 (2014) 2, pp. 405-422
Persistent link: https://www.econbiz.de/10010490400
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Dongfang Electric Corporation case study : virtual enterprise in contract and services project
Li, Jun; Ye, Naiyi; Guo, Peng - In: International operations management : lessons in global …, (pp. 81-95). 2011
Persistent link: https://www.econbiz.de/10009384940
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An improved fireworks algorithm for the constrained single-row facility layout problem
Liu, Silu; Zhang, Zeqiang; Guan, Chao; Zhu, Lixia; … - In: International journal of production research 59 (2021) 8, pp. 2309-2327
Persistent link: https://www.econbiz.de/10012501263
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The impact of income, economic openness and interest rates on housing prices in China : evidence from dynamic panel quantile regression
Zhu, Huiming; Li, Zheng; Guo, Peng - In: Applied economics 50 (2018) 38, pp. 4086-4098
Persistent link: https://www.econbiz.de/10012060701