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Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors
16 references·16 citing·45 second hopsampled
Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors (2011)Empirical Evidence on the Impact of Book-…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Taxable Income, Future Earnings, and Equity Values (2004)Taxable Income, Future Earnin…Earnings Management: New Evidence Based on Deferred Tax Expense (2003)Earnings Management: New Evid…The Relation between Financial and Tax Reporting Measures of Income (2001)The Relation between Financia…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Book-Tax Differences and Internal Revenue Service Adjustments (1998)Book-Tax Differences and Inte…Differences of Opinion Make a Horse Race (1993)Differences of Opinion Make a…Financial Intermediaries and Liquidity Creation (1990)Financial Intermediaries and …A Theory of Trading Volume (1986)A Theory of Trading VolumePredisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements (1985)Predisclosure Information, Fi…THE PRICING OF SECURITY DEALER SERVICES: AN EMPIRICAL STUDY OF NASDAQ STOCKS (1978)THE PRICING OF SECURITY DEALE…RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)RISK, UNCERTAINTY, AND DIVERG…Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine (2021)Protection of trade secrets a…Financial accounting for deferred taxes: a systematic review of empirical evidence (2021)Financial accounting for defe…The effect of consistency in book-tax differences on analysts’ earnings forecasts: Evidence from forecast accuracy and informativeness (2020)The effect of consistency in …Good for managers, bad for society? Causal evidence on the association between risk‐taking incentives and corporate social responsibility (2020)Good for managers, bad for so…The Moderating Role of Internal Control in Tax Avoidance: Evidence from a COSO-Based Internal Control Index in China (2019)The Moderating Role of Intern…The impact of corporate tax avoidance on analyst coverage and forecasts (2019)The impact of corporate tax a…Contingent fit between business strategies and environmental uncertainty (2019)Contingent fit between busine…Book-tax differences and costs of private debt (2018)Book-tax differences and cost…BOOK-TAX DIFFERENCES, EARNINGS PERSISTENCE AND TAX PLANNING BEFORE AND AFTER THE ADOPTION OF IFRS IN BRAZIL (2016)BOOK-TAX DIFFERENCES, EARNING…Book-Tax Differences and Future Earnings Changes (2015)Book-Tax Differences and Futu…Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems (2014)Book-Tax Conformity and Earni…Tax Avoidance and Future Profitability (2013)Tax Avoidance and Future Prof…Empirical evidence on the impact of external monitoring on book–tax differences (2012)Empirical evidence on the imp…Book-tax differences e gerenciamento de resultados no mercado de ações do Brasil (2012)Book-tax differences e gerenc…Is There Information Content in the Tax Footnote? (2011)Is There Information Content …Is There Information Content in the Tax Footnote? (2011)Is There Information Content …The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Bank Runs, Deposit Insurance, and Liquidity (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Liquidity Shortages and Banking Crises (2002)Monetary Policy as Financial Stability Regulation (2012)The Deposits Channel of Monetary Policy* (2017)On the Impossibility of Informationally Efficient Markets (1980)Continuous Auctions and Insider Trading (1985)Noise Trader Risk in Financial Markets (1990)What Makes Investors Trade? (2001)Differences of Opinion, Short-Sales Constraints, and Market Crashes (2003)Individualism and Momentum around the World (2010)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Corporate governance, incentives, and tax avoidance (2015)Limited-dependent and qualitative variables in econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Illiquidity and stock returns: cross-section and time-series effects (2002)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Pricing of Options and Corporate Liabilities (1973)Trading Is Hazardous to Your Wealth: The Common Stock Investment Performance of Individual Investors (2000)The Cross‐Section of Volatility and Expected Returns (2006)All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors (2007)An Empirical Evaluation of Accounting Income Numbers (1968)The relationship between return and market value of common stocks (1981)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Reputation and Performance Among Security Analysts (1992)The Geography of Equity Analysis (2005)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Management ownership and market valuation (1988)Long-Run Corporate Tax Avoidance (2008)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The incentives for tax planning (2011)Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1977RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION3,714 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1993Differences of Opinion Make a Horse Race1,650 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 1990Financial Intermediaries and Liquidity Creation1,078 cited
  • 1985Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements1,005 cited
  • 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
  • 2003Earnings Management: New Evidence Based on Deferred Tax Expense726 cited
  • 1978THE PRICING OF SECURITY DEALER SERVICES: AN EMPIRICAL STUDY OF NASDAQ STOCKS630 cited
  • 1998Book-Tax Differences and Internal Revenue Service Adjustments574 cited
  • 1986A Theory of Trading Volume567 cited
  • 2004Taxable Income, Future Earnings, and Equity Values507 cited

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

  • 2001The Relation between Financial and Tax Reporting Measures of Income500 cited
  • Cited by

    • 2015Book-Tax Differences and Future Earnings Changes90 cited
    • 2019The Moderating Role of Internal Control in Tax Avoidance: Evidence from a COSO-Based Internal Control Index in China77 cited
    • 2014Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems73 cited
    • 2019The impact of corporate tax avoidance on analyst coverage and forecasts59 cited
    • 2020Good for managers, bad for society? Causal evidence on the association between risk‐taking incentives and corporate social responsibility53 cited
    • 2012Empirical evidence on the impact of external monitoring on book–tax differences49 cited
    • 2012Book-tax differences e gerenciamento de resultados no mercado de ações do Brasil45 cited
    • 2011Is There Information Content in the Tax Footnote?44 cited
    • 2013Tax Avoidance and Future Profitability30 cited
    • 2019Contingent fit between business strategies and environmental uncertainty29 cited
    • 2021Financial accounting for deferred taxes: a systematic review of empirical evidence28 cited
    • 2018Book-tax differences and costs of private debt24 cited
    • 2021Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine24 cited
    • 2020The effect of consistency in book-tax differences on analysts’ earnings forecasts: Evidence from forecast accuracy and informativeness21 cited
    • 2016BOOK-TAX DIFFERENCES, EARNINGS PERSISTENCE AND TAX PLANNING BEFORE AND AFTER THE ADOPTION OF IFRS IN BRAZIL20 cited
    • 2011Is There Information Content in the Tax Footnote?19 cited