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INCOME TAX ALLOCATION: THE CONTINUING CONTROVERSY IN HISTORICAL PERSPECTIVE
2 references·6 citing·29 second hop
INCOME TAX ALLOCATION: THE CONTINUING CONTROVERSY IN HISTORICAL PERSPECTIVE (1998)INCOME TAX ALLOCATION: THE CONTINUING CON…Accounting for Income Taxes (2018)Accounting for Income TaxesThe rise of the accounting profession (1969)The rise of the accounting pr…Fifty Years of the Accounting Historians Journal: A Bibliometric Overview (2024)Fifty Years of the Accounting…Essence and classification of deferred taxes (2021)Essence and classification of…Shades of theory: A topic modelling of ways of theorizing in accounting history research (2020)Shades of theory: A topic mod…Over‐Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS (2006)Over‐Complexity in Accounting…Accounting for deferred tax in Japanese Banks and the consequences for their international operations (2006)Accounting for deferred tax i…Taxation research in an accounting context: future prospects and interdisciplinary perspectives (1999)Taxation research in an accou…Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)Principles-Based Accounting Standards (2003)Optimal Capital Structure, Endogenous Bankruptcy, and the Term Structure of Credit Spreads (1996)Are Investors Reluctant to Realize Their Losses? (1998)The accounting and taxation relationship in Spanish listed firms (2004)Distinguishing closely held companies for taxation purposes: The Australian experience 1930–1972 (2005)Interaction between tax and accounting practice: Accounting for stock-in-trade (2005)Journal of Management Accounting Research (2012)The Impact of Accounting Principles on Profits: The US versus Japan (1993)Comparative International Accounting (2003)Japan's Lost Decade and its Financial System (2003)Deferred Tax Positions under the Prism of Financial Crisis and the Effects of a Corporate Tax Reform (2015)Narrative knowing and the human sciences (1988)Transforming Qualitative Information: Thematic Analysis and Code Development (1998)Demonstrating Rigor Using Thematic Analysis: A Hybrid Approach of Inductive and Deductive Coding and Theme Development (2006)The centrality of ethical utterances within professional narratives (2021)The Visible Hand (1993)Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels? (2008)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Co‐citation in the scientific literature: A new measure of the relationship between two documents (1973)Software survey: VOSviewer, a computer program for bibliometric mapping (2009)How to conduct a bibliometric analysis: An overview and guidelines (2021)Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K. (1986)Accountability in Accounting? The Politics of Private Rule-Making in the Public Interest (2005)Accounting, professions and regulation: Locating the sites of professionalization (2006)Bank-Tax Conformity for Corporate Income: An Introduction to the Issues (2005)Creating a Bigger Bath Using the Deferred Tax Valuation Allowance (2008)Measuring income tax accrual quality (2015)
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References

  • 2018Accounting for Income Taxes88 cited
  • 1969The rise of the accounting profession72 cited

Cited by

  • 1999Taxation research in an accounting context: future prospects and interdisciplinary perspectives26 cited
  • 2020Shades of theory: A topic modelling of ways of theorizing in accounting history research20 cited
  • 2006Accounting for deferred tax in Japanese Banks and the consequences for their international operations17 cited
  • 2006Over‐Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS12 cited
  • 2021Essence and classification of deferred taxes10 cited
  • 2024Fifty Years of the Accounting Historians Journal: A Bibliometric Overview6 cited

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