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The Influence of Tax Costs on Accounting Conservatism · Study

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PreprintThe Influence of Tax Costs on Accounting Conservatism

Boyoung Kim2007

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Preprintgreen2007

The Influence of Tax Costs on Accounting Conservatism

Boyoung Kim · Kooyul Jung

23 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Taxation and Avoidance

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References

1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 1997Earnings management to avoid earnings decreases and losses 2000The effect of international institutional factors on properties of accounting earnings 2003Conservatism in Accounting Part I: Explanations and Implications 2004Costs of Equity and Earnings Attributes 2004Earnings quality in UK private firms: comparative loss recognition timeliness 2003Incentives versus standards: properties of accounting income in four East Asian countries

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2014Auditing quality characteristics and accounting conservatism: an empirical study of the listed companies in Egypt

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2009The Economic Determinants of Conditional Conservatismarticle · 17 shared references 2006International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothingarticle · 16 shared references 2010IFRS Consequences on Accounting Conservatism within Europepreprint · 16 shared references 2007Measuring Reporting Conservatismarticle · 15 shared references 2007The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Levelarticle · 14 shared references 2010Internal Controls and Conditional Conservatismarticle · 14 shared references

Details

Year2007

Typepreprint

Published2007-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations23

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.987441

openalex_workW1534492697

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