Keyphrases
Information Asymmetry
89%
Shareholder Taxes
56%
Analysts' Forecasts
56%
Dividend Taxes
56%
Misconduct
56%
Financial Reporting Misconduct
56%
Industry Level
51%
Expected Loss
42%
Tax Policy
37%
Industry Characteristics
35%
Contract Design
33%
Debt Contracting
33%
Accounting Information
33%
Lenders
32%
Quasi-natural Experiment
32%
Income Smoothing
28%
CDS Spreads
28%
Foreign Investment
28%
Sign Reversal
28%
Public Corporations
28%
Financial Statements
28%
Distributional Properties
28%
Financial Information
28%
Characteristic Risk
28%
Company Value
28%
Bomb
28%
Executive Compensation Contracts
28%
Cost of Debt
28%
High Uncertainty
28%
Predictive Ability
28%
Tax Avoidance
28%
Risk Premium
28%
Debt Pricing
28%
Credit Default Swaps
28%
Foreign Investors
28%
Portfolio Holdings
28%
Lead Arranger
28%
Syndicated Loans
28%
Information Advantage
28%
Foreign Portfolio Investment
28%
Chain Transfer
28%
Investment Decisions
28%
Premium Price
28%
Tax Rate
28%
Industry Sensitivity
28%
Coupons
28%
Terrorist Attacks
28%
Information Release
28%
External Force
28%
New Evidence
28%
Economics, Econometrics and Finance
Investors
100%
Industry
99%
Information Asymmetry
88%
Accounting
56%
Taxation
56%
Credit
50%
Tax Policy
35%
IFRS
28%
Foreign Investment
28%
Credit Derivative
28%
Financial Statement
28%
Pricing
28%
Risk Premium
28%
CDS Spreads
28%
Firm Value
28%
Cost of Debt
28%
Executive Compensation
28%
Investment Decision
28%
Foreign Portfolio Investment
28%
Machine Learning
28%
Tax Rate
28%
Information Release
28%
Tax Avoidance
28%
Private Benefit
16%
Corporate Governance
14%
Earnings Announcement
14%
Profit
13%
Loan Spread
10%
Stock Price
9%
Capital Market Returns
9%
Shock
8%
Disincentive
7%
Fixed Effects
7%
Dividend Payouts
7%
Income Shifting
7%
Equilibrium Model
7%
Panel Study
7%
Difference in Differences
7%
Ownership
7%
Corporate Taxation
7%
Management Earnings Forecasts
5%