OpenAlex Citation Counts

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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

Languages and corporate tax avoidance
Na Ke, Wenjia Yan
Review of Accounting Studies (2021) Vol. 27, Iss. 1, pp. 148-184
Closed Access | Times Cited: 40

Showing 1-25 of 40 citing articles:

Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*
Michelle Hanlon, Kelvin Yeung, Luo Zuo
Contemporary Accounting Research (2021) Vol. 39, Iss. 2, pp. 1150-1214
Open Access | Times Cited: 125

Language Diversity, Social Trust, and Corporate Environmental Performance
Xin Cui, Shengnan Li, Jing Liao, et al.
The British Accounting Review (2025), pp. 101589-101589
Closed Access | Times Cited: 1

Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing
Ruiyuan Chen, Sadok El Ghoul, Omrane Guedhami, et al.
The Accounting Review (2022) Vol. 97, Iss. 7, pp. 49-78
Closed Access | Times Cited: 36

Informal institutions in accounting research: A structured literature review
Stergios Leventis, Ioannis Tsalavoutas, Fanis Tsoligkas
Journal of International Accounting Auditing and Taxation (2024) Vol. 55, pp. 100621-100621
Closed Access | Times Cited: 5

Language negativity and analysts’ earnings forecast
Zihua Liu, Albert Tsang, Li Yu, et al.
Journal of Accounting Literature (2025)
Closed Access

The effect of cost asymmetry on future tax avoidance
Constantinos Chalevas, Dimitrios Ntounis, Orestes Vlismas
Journal of International Accounting Auditing and Taxation (2025), pp. 100681-100681
Closed Access

Environmental Performance, Financial Constraints, and Tax Avoidance Practices: Insights from FTSE All-Share Companies
Probowo Erawan Sastroredjo, Marcel Ausloos, Polina Khrennikova
Entropy (2025) Vol. 27, Iss. 1, pp. 89-89
Open Access

Is reverence for life reverence for rule? Awe culture and corporate tax avoidance in China
Chao Yan, Jiaxin Wang, Zhi Wang, et al.
International Review of Financial Analysis (2023) Vol. 90, pp. 102855-102855
Closed Access | Times Cited: 10

The impact of family ownership on tax avoidance: International evidence
Constantinos Chalevas, Leonidas C. Doukakis, Nikolaos I. Karampinis, et al.
International Review of Financial Analysis (2024) Vol. 94, pp. 103317-103317
Closed Access | Times Cited: 3

Linguistic nuances and the valuation of corporate investments in innovation
Michael Machokoto, Tesfaye Lemma, Reon Matemane
Finance research letters (2025), pp. 107206-107206
Closed Access

The role of future time reference in cross-listing decisions: Cross-country evidence
Zeng Lian, Donald Lien, Jiawei Sun
Journal of Behavioral and Experimental Economics (2024) Vol. 112, pp. 102260-102260
Closed Access | Times Cited: 2

Tax avoidance, CSR performance and CEO characteristics: Evidence from developed and developing countries
Michail Nerantzidis, Antonios Persakis, Panayiotis Tzeremes
Development and sustainability in economics and finance. (2024) Vol. 2-4, pp. 100021-100021
Closed Access | Times Cited: 2

Dividends, trust, and firm value
Martin M. Kapons, Peter Kelly, Robert C. Stoumbos, et al.
Review of Accounting Studies (2023) Vol. 28, Iss. 3, pp. 1354-1387
Open Access | Times Cited: 6

The Effect of Time Orientation in Languages on the Recognition of Goodwill Impairment Losses
Ahmad Alshehabi, Hussein Halabi, Godfred Adjapong Afrifa
˜The œInternational journal of accounting/International journal of accounting (2023) Vol. 58, Iss. 04
Open Access | Times Cited: 6

Languages and conforming tax avoidance: The roles of corruption and public governance
Muhammad Faisal, Sidharta Utama, Dahlia Sari, et al.
Cogent Business & Management (2023) Vol. 10, Iss. 3
Open Access | Times Cited: 5

From words to finances: Unravelling the negative net debt-languages nexus
Marvelous Kadzima, Michael Machokoto, Tesfaye Lemma
Finance research letters (2024) Vol. 66, pp. 105665-105665
Closed Access | Times Cited: 1

The Effect of Language on Income Smoothing: Cross-Country Evidence
Wenjiao Cao, Linda A. Myers, Zhifang Zhang
Management Science (2023)
Open Access | Times Cited: 3

Dividends and Trust
Martin M. Kapons, Peter Kelly, Robert C. Stoumbos, et al.
SSRN Electronic Journal (2013)
Closed Access | Times Cited: 4

Tax avoidance landscape scheme: Scientometrics analysis using Biblioshiny
Diyah Probowulan, Heru Tjaraka
Research Square (Research Square) (2022)
Open Access | Times Cited: 3

A francophone political culture? Similarities and differences among French speakers in Canada, Belgium, Switzerland, and France
Sean Mueller, Paolo Dardanelli, Min Reuchamps, et al.
French Politics (2024) Vol. 22, Iss. 2, pp. 115-135
Open Access

What induces corporations to engage in controversial marketing and environmental practices? A linguistic perspective
Mahabubur Rahman
International Marketing Review (2024) Vol. 41, Iss. 3/4, pp. 615-641
Closed Access

The Power of Spoken Words: Evidence from the Impact Of Languages on Corporate Employment Decisions
Michael Machokoto, Ishmael Tingbani, Hesham Bassyouny
(2024)
Closed Access

Antitrust Policies and Corporate Tax Avoidance: International Evidence
Taejin Jung, Sunhwa Choi, Jaehee Jo, et al.
(2024)
Closed Access

Politicians' Ideology, State Intervention, and Corporate Taxation
Na Ke, Terry Shevlin, Danqing Wang, et al.
SSRN Electronic Journal (2019)
Closed Access | Times Cited: 3

Time Orientation in Language and Agency Costs
Richard Yeboah, Ali Meftah Gerged
(2024)
Closed Access

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