References

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• 2011The effects of bonus schemes on accounting decisions2,579 cited
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• 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
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• 1998Book-Tax Differences and Internal Revenue Service Adjustments574 cited
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• 1993Costs of technical violation of accounting-based debt covenants443 cited
• 1996The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms259 cited
• 1981Determinants of the corporate decision to capitalize interest242 cited
• 2003The Divergence between Book Income and Tax Income203 cited
• 1981Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques196 cited
• 2000