1 |
Kim, J. B., Li, Y., & Zhang, L. (2011). Corporate Tax Avoidance and Stock Price Crash Risk: Firm-level Analysis. Journal of Financial Economics, 100(3), 639-662.
DOI
|
2 |
Miles, R. E., & Snow, C. C. (2003). Organizational Strategy, Structure, and Process. Stanford, CA: Stanford University Press.
|
3 |
Nair, A., & Kotha, S. (2001). Does Group Membership Matter? Evidence from the Japanese Steel Industry. Strategic Management Journal, 22, 221-235.
DOI
|
4 |
McNamara, G. M., Luce, R. A., & Thompson, G. H. (2002). Examining the Effect of Complexity in Strategic Group Knowledge Structures on Firm Performance. Strategic Management Journal, 23(2), 153-170.
DOI
|
5 |
Porter, M. E. (1980). Competitive Strategy. New York: Free Press.
|
6 |
Rajagopalan, N. (1997). Strategic Orientations, Incentive Plan Adoptions, and Firm Performance: Evidence from Electric Utility Firms. Strategic Management Journal, 18(10), 761-785.
DOI
|
7 |
Singh, P., & Agarwal, N. C. (2002). The Effects of Firm Strategy on the Level and Structure of Executive Compensation. Canadian Journal of Administrative Sciences, 19(1), 42-56.
DOI
|
8 |
Bartov, E., & Mohanram, P. (2004). Private Information, Earnings Manipulations, and Executive Stock Option Exercises. The Accounting Review, 79(4), 889-920.
DOI
|
9 |
Bentley, K. A., Omer, T. C., & Sharp, N. Y. (2013). Business Strategy, Audit Fees and Financial Reporting Irregularities. Contemporary Accounting Research, 30(2), 780-817.
DOI
|
10 |
Burn, N., & Kedia, S. (2006). The Impact of Performance-based Compensation on Misreporting. Journal of Financial Economics, 79(1), 35-67.
DOI
|
11 |
Cheng, Q., & Warfield, T. D. (2005). Equity Incentives and Earnings Management. The Accounting Review, 80(2), 441-476.
DOI
|
12 |
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The Effects of Executives on Corporate Tax Avoidance. The Accounting Review, 85(4), 1163-1189.
DOI
|
13 |
Efendi. J., Srivastava, A., & Swanson, E. P. (2007). Why Do Corporate Managers Misstate Financial Statements? The Role of Option Compensation and Other Factors. Journal of Financial Economics, 85(3), 667-708.
DOI
|
14 |
Francis, B., Hasan, I., & Li, L. (2016). Abnormal Real Operations, Real Earnings Management, and Subsequent Crashes in Stock Prices. Review of Quantitative Finance and Accounting, 46(2), 217-260.
DOI
|
15 |
Higgins, D., Omer, T. C., & Phillips, J. D. (2015). The Influence of a Firm's Business Strategy on its Tax Aggressiveness. Contemporary Accounting Research, 32(2), 674-702.
DOI
|
16 |
Hutton. A. P., Marcus, A. J., & Tehranian, H. (2009). Opaque Financial Reports, R2, and Crash Risk. Journal of Financial Economics, 94, 67-86.
DOI
|
17 |
Ittner, C. D., Larcker, D. F., & Rajan, M. V. (1997). The Choice of Performance Measures in Annual Bonus Contracts. The Accounting Review, 72(2), 231-255.
|
18 |
Jin. L., & Myers, S. C. (2006). R2 around the World: New Theory and New Tests. Journal of Financial Economics, 79, 257-292.
DOI
|