Diferencias en agresividad fiscal entre empresas familiares y no familiares

• Autores: Juan Antonio Monterrey Mayoral, Amparo Sánchez Segura
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 145, 2010, págs. 65-97
• Idioma: español
• DOI: 10.1080/02102412.2010.10779679
• Títulos paralelos:
  • Differences in tax aggressiveness between family and non-family companies
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 10 Citas
• Referencias bibliográficas
  • ANDERSON, R. C., y REEB, D. M. 2003. Founding-family ownership and fi rm performance: Evidence from the S&P 500. Journal of Finance 58:1301-1328.
  • CALVÉ, J. I.; LABATUT, G., y MOLINA, R. 2005. Variables económico-fi nancieras que inciden sobre la presión fi scal soportada por las empresas...
  • CHEN, S.; CHEN, X.; CHENG, T., y SHEVLIN, T. J. 2010. Are Family Firms More Tax Aggressive Than Non-Family Firms?. Journal of Financial Economics...
  • DESAI, M. A., y DHARMAPALA, D. 2006. Corporate tax avoidance and high powered incentives. Journal of Financial Economics 79:145-179.
  • DYRENG, S.; HANLON, M., y MAYDEW, E. 2008. Long-run corporate tax avoidance. The Accounting Review 83(1):61-82.
  • FEENY, S.; GILLMAN, M., y HARRIS, M. N. 2006. Econometric Accounting of the Australian Corporate Tax Rates: A Firm Panel Example. Accounting...
  • FERNÁNDEZ, E. 2004. Los factores condicionantes de la presión fi scal empresarial española a partir de la información contable. Especial mención...
  • GUPTA, S., y NEWBERRY, K. 1997. Determinants of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data. Journal...
  • HARRIS, M. N., y FEENY, S. 2000. Habit persistence in effective tax rates: Evidence using Australian tax entities, Working paper no. 13/00,...
  • JANSSEN, B., y BUIJINK, W. 2000. Determinants of the variability of corporate effective tax rates (ETRs): Evidence for the Netherlands, MARC...
  • MANZON, G. B., y PLESCO, G. A. 2002. The relation between fi nancial and tax reporting measures of income. Tax Law Review 55:175-214.
  • PLESKO, G. A. 2003. An evaluation of alternative measures of corporate tax rates. Journal of Accounting and Economics 35:201-226.
  • RICHARDSON, G., y LANIS, R. 2007. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia....
  • STICKNEY, C. P., y MCGEE, V. E. 1982. Effective Corporate Tax Rates. The Effect of Size, Capital Intensity, Leverage, and Other Factors. Journal...
  • ZIMMERMAN, J. L. 1983. Taxes and fi rm size. Journal of Accounting and Economics 5(2):119-149.