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The Divergence between Book Income and Tax Income
6 references·16 citing·48 second hop
The Divergence between Book Income and Tax Income (2003)The Divergence between Book Income and Ta…The Relation between Financial and Tax Reporting Measures of Income (2001)The Relation between Financia…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Employee stock option exercises an empirical analysis (1996)Employee stock option exercis…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…An Explanation for Accounting Income Smoothing (1988)An Explanation for Accounting…Taxes and firm size (1983)Taxes and firm sizeConforming Tax Avoidance and Capital Market Pressure (2019)Conforming Tax Avoidance and …CEO Inside Debt Incentives and Corporate Tax Sheltering (2017)CEO Inside Debt Incentives an…Taxes and leverage at multinational corporations (2016)Taxes and leverage at multina…Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance? (2016)Does a Firm’s Life Cycle Expl…The economic effects of financial derivatives on corporate tax avoidance (2014)The economic effects of finan…The association between book-tax conformity and earnings management (2014)The association between book-…Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework (2013)Tax Avoidance vs. Tax Aggress…Relative Valuation of Alternative Methods of Tax Avoidance (2013)Relative Valuation of Alterna…Corporate tax aggression and debt (2013)Corporate tax aggression and …The Role of IRS Monitoring in Equity Pricing in Public Firms* (2011)The Role of IRS Monitoring in…Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors (2011)Empirical Evidence on the Imp…Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy (2010)Will a departure from tax-bas…Do Analysts and Investors Fully Appreciate the Implications of Book‐Tax Differences for Future Earnings?* (2009)Do Analysts and Investors Ful…The importance of IRS monitoring to debt pricing in private firms☆ (2008)The importance of IRS monitor…Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split (2008)Allocating Business Profits f…Corporate Tax Avoidance and the Properties of Corporate Earnings (2004)Corporate Tax Avoidance and t…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Optimal capital structure under corporate and personal taxation (1980)Exposure, legitimacy, and social disclosure (1991)Debt and the marginal tax rate (1996)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Tax and Corporate Governance: An Economic Approach (2008)Corporate Tax Havens and Transparency (2017)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes* (2010)Audit Fees and Book-Tax Differences (2012)Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach (2012)Book-Tax Differences and Internal Revenue Service Adjustments (1998)Taxable Income, Future Earnings, and Equity Values (2004)The Economics of Corporate Tax Selfishness (2004)Institutional Ownership and Corporate Tax Avoidance: New Evidence (2016)The Pricing of Options and Corporate Liabilities (1973)Theory of Rational Option Pricing (1973)Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility (1998)The exercise and valuation of executive stock options (1998)Theory of rational option pricing (2005)Corporate social responsibility and CEO confidence (2016)The effect of capital structure on a firm's liquidation decision (1984)Evidence of Earnings Management from the Provision for Bad Debts (1988)The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing (1999)Does Income Smoothing Improve Earnings Informativeness? (2006)Positive Accounting Theory (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings management and investor protection: an international comparison (2003)Detecting Earnings Management. (1995)The economic implications of corporate financial reporting (2005)Strategic Subsidiary Disclosure (2018)Information system and corporate income tax enforcement: Evidence from China (2020)What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*† (2021)Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)The Degradation of Reported Corporate Profits (2005)Corporate tax revenues in OECD countries (2007)Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform (2013)Capital unchained: finance, intangible assets and the double life of capital in the offshore world (2017)Taxing Profit in a Global Economy (2021)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 1983Taxes and firm size881 cited
  • 2001The Relation between Financial and Tax Reporting Measures of Income500 cited
  • 1996Employee stock option exercises an empirical analysis486 cited

Cited by

  • 2008The importance of IRS monitoring to debt pricing in private firms☆182 cited
  • 2009Do Analysts and Investors Fully Appreciate the Implications of Book‐Tax Differences for Future Earnings?*178 cited
  • 2019Conforming Tax Avoidance and Capital Market Pressure160 cited
  • 2008Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split150 cited
  • 2014The economic effects of financial derivatives on corporate tax avoidance148 cited
  • 2010Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy142 cited
  • 2013Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework135 cited
  • 2016Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance?131 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2014The association between book-tax conformity and earnings management131 cited
  • 2004Corporate Tax Avoidance and the Properties of Corporate Earnings120 cited
  • 2011Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors116 cited
  • 2013Relative Valuation of Alternative Methods of Tax Avoidance106 cited
  • 2013Corporate tax aggression and debt105 cited
  • 2016Taxes and leverage at multinational corporations102 cited
  • 2011The Role of IRS Monitoring in Equity Pricing in Public Firms*98 cited
  • 2017CEO Inside Debt Incentives and Corporate Tax Sheltering97 cited