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:

Taxes and Financial Constraints: Evidence from Linguistic Cues
Kelvin Law, Lillian F. Mills
Journal of Accounting Research (2015) Vol. 53, Iss. 4, pp. 777-819
Closed Access | Times Cited: 320

Showing 1-25 of 320 citing articles:

Financial Constraints and Cash Tax Savings
Alexander Edwards, Casey M. Schwab, Terry Shevlin
The Accounting Review (2015) Vol. 91, Iss. 3, pp. 859-881
Closed Access | Times Cited: 533

Is Tax Avoidance Related to Firm Risk?
David A. Guenther, Steven R. Matsunaga, Brian Williams
The Accounting Review (2016) Vol. 92, Iss. 1, pp. 115-136
Closed Access | Times Cited: 371

Perspectives on Corporate Tax Planning: Observations from the Past Decade
Jaron H. Wilde, Ryan J. Wilson
Journal of the American Taxation Association (2018) Vol. 40, Iss. 2, pp. 63-81
Closed Access | Times Cited: 282

When Does Tax Avoidance Result in Tax Uncertainty?
Scott Dyreng, Michelle Hanlon, Edward L. Maydew
The Accounting Review (2018) Vol. 94, Iss. 2, pp. 179-203
Closed Access | Times Cited: 266

The taxman cometh: Does tax uncertainty affect corporate cash holdings?
Michelle Hanlon, Edward L. Maydew, Daniel Saavedra
Review of Accounting Studies (2017) Vol. 22, Iss. 3, pp. 1198-1228
Closed Access | Times Cited: 239

Environmental regulation and corporate tax avoidance:A quasi-natural experiments study based on China's new environmental protection law
Hongwei Yu, Luqi Liao, Shiyu Qu, et al.
Journal of Environmental Management (2021) Vol. 296, pp. 113160-113160
Closed Access | Times Cited: 125

Corporate digital transformation and labor structure upgrading
Bin Dou, Songlin Guo, Xiaochen Chang, et al.
International Review of Financial Analysis (2023) Vol. 90, pp. 102904-102904
Closed Access | Times Cited: 84

Measurement error, fixed effects, and false positives in accounting research
Jared N. Jennings, Jung Min Kim, Joshua Lee, et al.
Review of Accounting Studies (2023) Vol. 29, Iss. 2, pp. 959-995
Closed Access | Times Cited: 70

Geographic proximity and trade credit: Evidence from a quasi-natural experiment
Caiyue Ouyang, Jiacai Xiong, Li Liu, et al.
Journal of Corporate Finance (2024) Vol. 84, pp. 102535-102535
Closed Access | Times Cited: 18

Rollover Risk and Tax Avoidance
Wulung Li, Chunchi Wu, Shih‐Kwang Wu, et al.
Journal of Business Finance & Accounting (2025)
Closed Access | Times Cited: 2

The Effect of Financial Constraints on Income Shifting by U.S. Multinationals
Scott Dyreng, Kevin Markle
The Accounting Review (2016) Vol. 91, Iss. 6, pp. 1601-1627
Closed Access | Times Cited: 168

Transfer Pricing: Strategies, Practices, and Tax Minimization
Kenneth J. Klassen, Petro Lisowsky, Devan Mescall
Contemporary Accounting Research (2016) Vol. 34, Iss. 1, pp. 455-493
Open Access | Times Cited: 161

Raising short-term debt for long-term investment and stock price crash risk: Evidence from China
Feiyang Cheng, Chaoshin Chiao, Fang Zhen-ming, et al.
Finance research letters (2019) Vol. 33, pp. 101200-101200
Closed Access | Times Cited: 109

Strategic Subsidiary Disclosure
Scott Dyreng, Jeffrey L. Hoopes, Patrick Langetieg, et al.
Journal of Accounting Research (2020) Vol. 58, Iss. 3, pp. 643-692
Closed Access | Times Cited: 97

Tax Compliance and Investment Incentives: Firm Responses to Accelerated Depreciation in China
Ziying Fan, Yu Liu
Journal of Economic Behavior & Organization (2020) Vol. 176, pp. 1-17
Closed Access | Times Cited: 96

Textual classification of SEC comment letters
James Ryans
Review of Accounting Studies (2020) Vol. 26, Iss. 1, pp. 37-80
Closed Access | Times Cited: 96

Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)
Lisa De Simone, Rebecca Lester, Kevin Markle
Journal of Accounting Research (2019) Vol. 58, Iss. 1, pp. 105-153
Closed Access | Times Cited: 88

Using Annual Report Sentiment as a Proxy for Financial Distress in U.S. Banks
Priyank Gandhi, Tim Loughran, Bill McDonald
Journal of Behavioral Finance (2019) Vol. 20, Iss. 4, pp. 424-436
Closed Access | Times Cited: 87

Tax Uncertainty and Incremental Tax Avoidance
David A. Guenther, Ryan J. Wilson, Kaishu Wu
The Accounting Review (2018) Vol. 94, Iss. 2, pp. 229-247
Closed Access | Times Cited: 85

Disclosure Sentiment: Machine Learning vs. Dictionary Methods
Richard M. Frankel, Jared N. Jennings, Joshua Lee
Management Science (2021) Vol. 68, Iss. 7, pp. 5514-5532
Closed Access | Times Cited: 85

Real Effects of Corporate Taxation: A Review
Martin Jacob
European Accounting Review (2021) Vol. 31, Iss. 1, pp. 269-296
Closed Access | Times Cited: 65

Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments
Martin Jacob, Kelly Wentland, Scott Wentland
Management Science (2021) Vol. 68, Iss. 6, pp. 4065-4089
Closed Access | Times Cited: 57

Does green credit policy impact corporate cash holdings?
Yuan Na, Yihong Gao
Pacific-Basin Finance Journal (2022) Vol. 75, pp. 101850-101850
Closed Access | Times Cited: 52

Geographic Peer Effects in Management Earnings Forecasts*
Dawn A. Matsumoto, Matthew Serfling, Sarah Shaikh
Contemporary Accounting Research (2022) Vol. 39, Iss. 3, pp. 2023-2057
Closed Access | Times Cited: 50

Corporate site visit and tax avoidance: The effects of monitoring and tax knowledge dissemination
Yingwen Guo, Jingjing Li, Bingxuan Lin
Journal of Corporate Finance (2023) Vol. 79, pp. 102385-102385
Closed Access | Times Cited: 35

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