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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:

The effect of income-shifting aggressiveness on corporate investment
Lisa De Simone, Kenneth J. Klassen, Jeri K. Seidman
Journal of Accounting and Economics (2022) Vol. 74, Iss. 1, pp. 101491-101491
Closed Access | Times Cited: 40

Showing 1-25 of 40 citing articles:

Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency
Harald Amberger, Kevin Markle, David M. P. Samuel
The Accounting Review (2020) Vol. 96, Iss. 4, pp. 1-25
Open Access | Times Cited: 33
Nexus between Macroeconomic Factors and Corporate Investment: Empirical Evidence from GCC Markets
Umar Farooq, Mosab I. Tabash, Basem Hamouri, et al.
International Journal of Financial Studies (2023) Vol. 11, Iss. 1, pp. 35-35
Open Access | Times Cited: 10
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns
Michelle Hanlon, Michelle L. Nessa
National Tax Journal (2023) Vol. 76, Iss. 1, pp. 193-232
Closed Access | Times Cited: 8
Oil price uncertainty and stock price informativeness: Evidence from listed U.S. companies
Qi Zhu, Sisi Jin, Yuxuan Huang, et al.
Energy Economics (2022) Vol. 113, pp. 106197-106197
Open Access | Times Cited: 12
Population intensity, location choice, and investment portfolio selection: A case of emerging economies
Xinao He, Runguo Xu, Kai Sun, et al.
International Review of Financial Analysis (2024) Vol. 94, pp. 103271-103271
Closed Access | Times Cited: 2
Tax competition in the presence of profit shifting
Steeve Mongrain, David Kyungtaek Oh, Tanguy van Ypersele
Journal of Public Economics (2023) Vol. 224, pp. 104940-104940
Open Access | Times Cited: 6
The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions*†
Kenneth J. Klassen, Cinthia Valle Ruiz
Contemporary Accounting Research (2022) Vol. 40, Iss. 1, pp. 120-165
Closed Access | Times Cited: 9
Tax Aggressive Behavior and Voluntary Tax Disclosure: Evidence from Corporate Sustainability Reporting
Jillian R. Adams, Elizabeth Demers, Kenneth J. Klassen
SSRN Electronic Journal (2022)
Closed Access | Times Cited: 9
Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers
Bradford F. Hepfer, Jaron H. Wilde, Ryan J. Wilson
The Accounting Review (2019) Vol. 95, Iss. 4, pp. 219-262
Closed Access | Times Cited: 15
The Green Bonding Hypothesis: How do Green Bonds Enhance the Credibility of Environmental Commitments?
Shirley Lu
SSRN Electronic Journal (2021)
Open Access | Times Cited: 12
Location, Financial and Real Effects of CFC Rules after the ATAD Implementation in the EU
Emilia Gschossmann, Alina Pfrang
SSRN Electronic Journal (2024)
Closed Access | Times Cited: 1
U.S. multinational corporations' income shifting incentives and share repurchases: Evidence across differential taxation systems
Baban Eulaiwi, Fatmah Alghamdi, Ahmed Al‐Hadi, et al.
Global Finance Journal (2024) Vol. 60, pp. 100966-100966
Open Access | Times Cited: 1
Global Evidence on Profit Shifting Within Firms and Across Time
Fotis Delis, Manthos D. Delis, Luc Laeven, et al.
Journal of Accounting and Economics (2024), pp. 101744-101744
Open Access | Times Cited: 1
Aggressive Tax Planning and Labor Investments
Simone Traini, Nathan C. Goldman, Christina Lewellen
Journal of Accounting Auditing & Finance (2022) Vol. 39, Iss. 3, pp. 697-725
Closed Access | Times Cited: 5
Profit Shifting during Foreign Tax Holidays
Travis Chow, Jeffrey L. Hoopes, Edward L. Maydew
The Accounting Review (2022) Vol. 98, Iss. 4, pp. 115-142
Closed Access | Times Cited: 5
Global Evidence on Profit Shifting Within Firms and Across Time
Fotis Delis, Manthos D. Delis, Luc Laeven, et al.
SSRN Electronic Journal (2022)
Open Access | Times Cited: 5
Corporate Governance and Profit Shifting: The Role of the Audit Committee
Fotis Delis, Manthos D. Delis, Panagiotis Karavitis, et al.
European Accounting Review (2021) Vol. 32, Iss. 4, pp. 809-839
Open Access | Times Cited: 7
Consumption Taxes and Corporate Tax Planning - Evidence from European Service Firms
Marcel Olbert, Ann-Catherin Werner
SSRN Electronic Journal (2019)
Open Access | Times Cited: 4
The alignment between reported profits and real activity in times of the BEPS Action Plan
Katharina Schulte Sasse, Christoph Watrin, Falko Weiß
Journal of International Accounting Auditing and Taxation (2020) Vol. 40, pp. 100330-100330
Closed Access | Times Cited: 4
Does Corporate Tax Avoidance Affect Firm Productivity?
Spyridon Gkikopoulos, Edward Lee, Konstantinos Stathopoulos
SSRN Electronic Journal (2021)
Closed Access | Times Cited: 4
Analisis Faktor yang Memengaruhi Keputusan Agresivitas Transfer Pricing
Ali Sandy Mulya
Studi Akuntansi Keuangan dan Manajemen (2022) Vol. 2, Iss. 1, pp. 71-82
Open Access | Times Cited: 3
Exploring Tax Avoidance: A Synthesis of the Literature
Antonio De Vito, Francesco Grossetti
SIDREA series in accounting and business administration (2024), pp. 5-31
Closed Access
Do U.S. multinationals use income shifting to facilitate and hide corruption?
Paul Demeré, Jeffrey Gramlich, Yoonsoo Nam
Journal of Accounting and Public Policy (2024) Vol. 46, pp. 107213-107213
Closed Access
Corporate Tax Competition: An Examination of National Tax Reaction Functions to Corporate Tax Rate Reductions in Other Countries
Yaw O Awuah
(2024)
Open Access
Does tax reform affect labor investment efficiency?
Steven E. Kaplan, Eugie Y. Lee
Journal of Corporate Finance (2024), pp. 102673-102673
Closed Access
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