Previous accounting research shows that taxes affect decision making by individuals and
firms. Most studies assume that agents have an accurate perception regarding their tax …

The paper reviews the growing literature on peer effects in finance from theoretical and
empirical viewpoints. In particular, we assess the importance of peer behavior on firms' …

We investigate the consequences of public disclosure of information from company income
tax returns filed in Australia. Supporters of more disclosure argue that increased …

Different from extant literature on peer effects within industries or locations, this study aims to
investigate whether and why the R&D investment of a focal firm is influenced by that of …

We find that firms' tax planning exhibits strategic reactions: firms respond to changes in their
industry-competitors' tax planning by changing their own tax planning in the same direction …

This study examines industry and geographic peer effects on tax avoidance as well as their
mechanisms and economic consequences in an emerging market, China. Using an …

Infusing stakeholder agency theory with insights from behavioural agency theory, we
describe a frame‐dependent relationship between CEO stock option incentives and tax …

We examine the association between common institutional ownership and tax avoidance in
an institutional setting characterized by concentrated ownership and principal-principal …

This study examines associations between auditor provided tax compliance and tax
planning services and tax avoidance and tax risk. Collectively, our results suggest that …

Using a large sample of 4,545 US firms over the period 1968–2018, we find robust and
significant positive peer effects on corporate innovation. Consistent with the need to keep …