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Financial reporting, tax costs, and book-tax conformity · Study

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ArticleFinancial reporting, tax costs, and book-tax conformity

David A. Guenther1997

OA

Articlegreen1997

Financial reporting, tax costs, and book-tax conformity

David A. Guenther · Edward L. Maydew · Sarah E. Nutter

172 citations·0/0 files stored·Journal of Accounting and Economics

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

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References

1983Limited-dependent and qualitative variables in econometrics 1991Earnings Management During Import Relief Investigations 1994Accounting earnings and cash flows as measures of firm performance 1984Limited-Dependent and Qualitative Variables in Econometrics.1978Unionism and Wage Rates: A Simultaneous Equations Model with Qualitative and Limited Dependent Variables 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes 1994The Value Relevance of German Accounting Measures: An Empirical Analysis

Cited by

2000Strategic Tax and Financial Reporting Decisions: Theory and Evidence*2003Conservatism in Accounting 2019Conforming Tax Avoidance and Capital Market Pressure 2017Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP 2016The Relation Between Earnings Management and Non‐ GAAP Reporting

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Details

Year1997

Typearticle

Published1997-11-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations172

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s0165-4101(97)00009-8

openalex_workW2091506142

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2011

Does Tax Aggressiveness Reduce Financial Reporting Transparency?

2014Differences in Conservatism between Big Eight and Non-Big Eight Auditors

2010Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy