Keyphrases
Institutional Investors
86%
Auditors
49%
Home Bias
37%
Public Company Accounting Oversight Board (PCAOB)
31%
Institutional Monitoring
27%
Regulatory Approval
27%
Technological Proximity
27%
Foreign Institutional Ownership
27%
PCAOB Inspections
27%
Filer
27%
Corporate Tax Avoidance
27%
Local Bias
27%
Cross-country Analysis
27%
Audit Quality
17%
International Inspection
17%
Audit Offices
16%
Foreign Firms
14%
Tax Avoidance
13%
Local Investors
13%
Inspection Program
11%
Audit Oversight
11%
Audit Firms
11%
Client Company
11%
Investment Portfolio
10%
Firm Information Environment
10%
Difference-in-differences Research Design
10%
Equity Stakes
7%
U.S.-listed Foreign Firms
7%
Sectional Analysis
7%
Monitoring Intensity
6%
Financial Statements
6%
Stock Returns
6%
Tax Impact
6%
Planning Decision
6%
Alternative Studies
6%
Shock
6%
Exogenous Change
6%
Natural Shocks
6%
Fixed Effects
6%
Regression Discontinuity Design
6%
Equity Investment
6%
Tax Planning
6%
US Companies
6%
Playing Field
6%
Information Advantage
6%
Adoption Rate
6%
Regulatory Oversight
6%
Plausibly Exogenous
6%
Temporary Reduction
6%
Cross-sectional Tests
6%
Investor Attention
6%
Internal Governance
6%
Analyst Coverage
6%
Corporate Disclosure
6%
EXtensible Business Reporting Language
6%
International Context
6%
Information Costs
6%
Product Similarity
5%
Similarity Effect
5%
Technological Similarity
5%
Technological Industry
5%
Audit Work
5%
Audit Fee Premium
5%
Audit Fees
5%
Technological Competence
5%
Industry Specialization
5%
Economics, Econometrics and Finance
Institutional Investor
100%
Investors
59%
Portfolio Diversification
37%
Public Company
27%
Ownership
27%
Audit Fees
27%
Corporate Taxation
27%
Tax Avoidance
27%
Research Design
24%
Difference-In-Differences
21%
Industry
13%
Regression Discontinuity Design
13%
Corporate Disclosure
13%
Capital Market Returns
13%
Financial Statement
13%
Fixed Effects
13%
Investor Attention
6%
Taxation
6%
Tax Planning
6%