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International Variations in the Connections Between Tax and Financial Reporting
5 references·16 citing·45 second hop
International Variations in the Connections Between Tax and Financial Reporting (1998)International Variations in the Connectio…Accounting in Organizations and Society (2020)Accounting in Organizations a…Comparative International Accounting (2003)Comparative International Acc…Comparative International Accounting (1981)Comparative International Acc…The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)The Demand for and Supply of …Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence (1973)Relationship between Accounti…Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks (2020)Predicting Audit Opinion in C…The rise of the digital economy: Rethinking the taxation of multinational enterprises (2019)The rise of the digital econo…Accounting and taxation: Conjoined twins or separate siblings? 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Evidence from the Italian stock market (2014)Are IFRS value-relevant for s…Evolving Connections Between Tax and Financial Reporting in Italy (2013)Evolving Connections Between …The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK (2010)The Influence of Tax on IFRS …On Researching into the Use of IFRS by Private Entities in Europe (2010)On Researching into the Use o…IFRS Adoption In The E.U., Accounting Harmonization And Markets Efficiency: A Review (2010)IFRS Adoption In The E.U., Ac…Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption (2006)Modelling the links between t…Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia (2006)Earnings Management when Ince…The Changing Relationship between Tax and Financial Reporting in Spain (2005)The Changing Relationship bet…LARGE ACCOUNTING FIRMS’ SURVEY REVEALS EMERGENCE OF “TWO STANDARD” SYSTEM IN THE EUROPEAN UNION (2004)LARGE ACCOUNTING FIRMS’ SURVE…Implementing IFRS: A Case Study of the Czech Republic (2004)Implementing IFRS: A Case Stu…Lobbying of the International Accounting Standards Committee: The Case of Construction Contracts (2001)Lobbying of the International…A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)Measuring International Harmonization and Standardization (1990)Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Accounting for good news and accounting for bad news: Some empirical evidence from the Czech Republic (2005)The relevance of IFRS to an emerging market: evidence from Greece (2010)A story about IAS/IFRS implementation in Romania (2011)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)Information environment and earnings management of dual class firms around the world (2016)Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS (2018)The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions (2018)Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Are Family Firms More Tax Aggressive Than Non-Family Firms? 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this work references cited by second hop

References

  • 2003Comparative International Accounting720 cited
  • 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.695 cited
  • 1981Comparative International Accounting672 cited
  • 2020Accounting in Organizations and Society646 cited
  • 1973Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence158 cited

Cited by

  • 2006Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia123 cited
  • 2004Implementing IFRS: A Case Study of the Czech Republic101 cited
  • 2019The rise of the digital economy: Rethinking the taxation of multinational enterprises89 cited
  • 2015Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms79 cited
  • 2014Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS78 cited
  • 2006Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption65 cited
  • 2010On Researching into the Use of IFRS by Private Entities in Europe65 cited
  • 2010The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK63 cited
  • 2004LARGE ACCOUNTING FIRMS’ SURVEY REVEALS EMERGENCE OF “TWO STANDARD” SYSTEM IN THE EUROPEAN UNION

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61 cited
  • 2001Lobbying of the International Accounting Standards Committee: The Case of Construction Contracts52 cited
  • 2017Accounting and taxation: Conjoined twins or separate siblings?45 cited
  • 2005The Changing Relationship between Tax and Financial Reporting in Spain43 cited
  • 2013Evolving Connections Between Tax and Financial Reporting in Italy38 cited
  • 2010IFRS Adoption In The E.U., Accounting Harmonization And Markets Efficiency: A Review37 cited
  • 2020Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks34 cited
  • 2014Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market29 cited