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Financial reporting, tax costs, and book-tax conformity

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2011Does Tax Aggressiveness Reduce Financial Reporting Transparency?143 cited

2010Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy142 cited

2014The association between book-tax conformity and earnings management131 cited

2010Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies128 cited

2005Book-Tax Conformity for Corporate Income: An Introduction to the Issues124 cited

2014Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis113 cited

2001Empirical tax research in accounting: A discussion113 cited

2013Public versus Private Firm Responses to the Tax Rate Reduction in China89 cited

2005Bank-Tax Conformity for Corporate Income: An Introduction to the Issues86 cited

2014The Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance64 cited