{"id":"https://openalex.org/W2003998973","doi":"https://doi.org/10.1016/j.jcorpfin.2010.08.005","title":"Do corporate governance characteristics influence tax management?","display_name":"Do corporate governance characteristics influence tax management?","publication_year":2010,"publication_date":"2010-09-01","ids":{"openalex":"https://openalex.org/W2003998973","doi":"https://doi.org/10.1016/j.jcorpfin.2010.08.005","mag":"2003998973"},"language":"en","primary_location":{"id":"doi:10.1016/j.jcorpfin.2010.08.005","doi":"https://doi.org/10.1016/j.jcorpfin.2010.08.005","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jcorpfin.2010.08.005","pdf_url":null,"source":{"id":"https://openalex.org/S152282257","display_name":"Journal of Corporate Finance","issn_l":"0929-1199","issn":["0929-1199","1872-6313"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Corporate Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=1851804","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5007025365","display_name":"Kristina Minnick","orcid":"https://orcid.org/0000-0002-7760-4916","observed_orcids":["https://orcid.org/0000-0002-7760-4916"]},"institutions":[{"id":"https://openalex.org/I139924743","display_name":"Bentley University","ror":"https://ror.org/01px48m89","country_code":"US","type":"education","lineage":["https://openalex.org/I139924743"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Kristina Minnick","raw_affiliation_strings":["Bentley College, Department of Finance, Waltham, MA, 02452, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bentley College, Department of Finance, Waltham, MA, 02452, United States","institution_ids":["https://openalex.org/I139924743"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5053440452","display_name":"Tracy J. Noga","orcid":"https://orcid.org/0000-0002-6664-4381","observed_orcids":["https://orcid.org/0000-0002-6664-4381"]},"institutions":[{"id":"https://openalex.org/I139924743","display_name":"Bentley University","ror":"https://ror.org/01px48m89","country_code":"US","type":"education","lineage":["https://openalex.org/I139924743"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Tracy Noga","raw_affiliation_strings":["Bentley College, Department of Accounting, Waltham, MA, 02452, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bentley College, Department of Accounting, Waltham, MA, 02452, United States","institution_ids":["https://openalex.org/I139924743"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5007025365"],"corresponding_institution_ids":["https://openalex.org/I139924743"],"apc_list":{"value":4140,"currency":"USD","value_usd":4140},"apc_paid":null,"fwci":33.564,"has_fulltext":false,"cited_by_count":612,"citation_normalized_percentile":{"value":0.99426447,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"16","issue":"5","first_page":"703","last_page":"718"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9628999829292297,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9628999829292297,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.03359999880194664,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9710000157356262},{"id":"https://openalex.org/keywords/tax-management","display_name":"tax management","score":0.8989999890327454},{"id":"https://openalex.org/keywords/executive-compensation","display_name":"executive compensation","score":0.8650000095367432},{"id":"https://openalex.org/keywords/director-compensation","display_name":"director remuneration","score":0.824999988079071},{"id":"https://openalex.org/keywords/pay-for-performance","display_name":"performance-based pay","score":0.6269999742507935},{"id":"https://openalex.org/keywords/pay-performance-sensitivity","display_name":"pay-performance sensitivity","score":0.9409999847412109},{"id":"https://openalex.org/keywords/shareholder-returns","display_name":"shareholder returns","score":0.7310000061988831},{"id":"https://openalex.org/keywords/shareholder-value","display_name":"shareholder value","score":0.7630000114440918},{"id":"https://openalex.org/keywords/long-run-firm-performance","display_name":"long-run firm performance","score":0.6439999938011169}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.8295518755912781},{"id":"https://openalex.org/C610760","wikidata":"https://www.wikidata.org/wiki/Q1340706","display_name":"Endogeneity","level":2,"score":0.7856086492538452},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7851561307907104},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.6596524715423584},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6416254043579102},{"id":"https://openalex.org/C151392489","wikidata":"https://www.wikidata.org/wiki/Q5419946","display_name":"Executive compensation","level":3,"score":0.6223064661026001},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5371902585029602},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.48008280992507935},{"id":"https://openalex.org/C2779093199","wikidata":"https://www.wikidata.org/wiki/Q338010","display_name":"Shareholder value","level":4,"score":0.4129725992679596},{"id":"https://openalex.org/C2780023022","wikidata":"https://www.wikidata.org/wiki/Q1338171","display_name":"Compensation (psychology)","level":2,"score":0.41083014011383057},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.35613346099853516},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.35378003120422363},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.35261207818984985},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.26828622817993164},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.24004611372947693},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.23597455024719238},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.21434062719345093},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.0},{"id":"https://openalex.org/C11171543","wikidata":"https://www.wikidata.org/wiki/Q41630","display_name":"Psychoanalysis","level":1,"score":0.0},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.jcorpfin.2010.08.005","doi":"https://doi.org/10.1016/j.jcorpfin.2010.08.005","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jcorpfin.2010.08.005","pdf_url":null,"source":{"id":"https://openalex.org/S152282257","display_name":"Journal of Corporate Finance","issn_l":"0929-1199","issn":["0929-1199","1872-6313"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Corporate Finance","raw_type":"journal-article"},{"id":"mag:3121334447","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=1851804","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:eee:corfin:v:16:y:2010:i:5:p:703-718","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0929-1199(10)00060-X","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"mag:3121334447","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=1851804","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[{"score":0.46149998903274536,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"score":0.550000011920929,"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320319288","display_name":"Bentley University","ror":"https://ror.org/01px48m89"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":63,"referenced_works":["https://openalex.org/W1494322119","https://openalex.org/W1496020752","https://openalex.org/W1508761556","https://openalex.org/W1551622374","https://openalex.org/W1604796900","https://openalex.org/W1751360330","https://openalex.org/W1845799444","https://openalex.org/W1977528366","https://openalex.org/W1989837005","https://openalex.org/W2017778913","https://openalex.org/W2019662336","https://openalex.org/W2021651037","https://openalex.org/W2025610165","https://openalex.org/W2029394751","https://openalex.org/W2035554302","https://openalex.org/W2039279640","https://openalex.org/W2053121708","https://openalex.org/W2054139669","https://openalex.org/W2056389604","https://openalex.org/W2058901128","https://openalex.org/W2060483242","https://openalex.org/W2062519599","https://openalex.org/W2063955807","https://openalex.org/W2068658192","https://openalex.org/W2074132263","https://openalex.org/W2075288496","https://openalex.org/W2096167588","https://openalex.org/W2096422203","https://openalex.org/W2101376317","https://openalex.org/W2104796460","https://openalex.org/W2107565995","https://openalex.org/W2111562586","https://openalex.org/W2141041275","https://openalex.org/W2148416404","https://openalex.org/W2153091988","https://openalex.org/W2182601602","https://openalex.org/W2988039629","https://openalex.org/W3021889044","https://openalex.org/W3121131820","https://openalex.org/W3121220918","https://openalex.org/W3121494871","https://openalex.org/W3121816004","https://openalex.org/W3122302359","https://openalex.org/W3122497925","https://openalex.org/W3123491384","https://openalex.org/W3123938212","https://openalex.org/W3123941433","https://openalex.org/W3123992956","https://openalex.org/W3124242212","https://openalex.org/W3124466116","https://openalex.org/W3124587674","https://openalex.org/W3124636871","https://openalex.org/W3124737373","https://openalex.org/W3124994146","https://openalex.org/W3125106350","https://openalex.org/W3125362379","https://openalex.org/W3125838763","https://openalex.org/W4229772028","https://openalex.org/W4233420185","https://openalex.org/W4237866076","https://openalex.org/W4251380393","https://openalex.org/W4252235742","https://openalex.org/W6834072365"],"related_works":["https://openalex.org/W2290766844","https://openalex.org/W4313010197","https://openalex.org/W2764143392","https://openalex.org/W2910517475","https://openalex.org/W7217065288","https://openalex.org/W2521819527","https://openalex.org/W2290468309","https://openalex.org/W3121147767","https://openalex.org/W2312293614","https://openalex.org/W1823954421"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":37},{"year":2025,"cited_by_count":46},{"year":2024,"cited_by_count":53},{"year":2023,"cited_by_count":61},{"year":2022,"cited_by_count":56},{"year":2021,"cited_by_count":63},{"year":2020,"cited_by_count":57},{"year":2019,"cited_by_count":63},{"year":2018,"cited_by_count":34},{"year":2017,"cited_by_count":29},{"year":2016,"cited_by_count":30},{"year":2015,"cited_by_count":34},{"year":2014,"cited_by_count":18},{"year":2013,"cited_by_count":18},{"year":2012,"cited_by_count":8}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}