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The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting

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2011Research in Accounting for Income Taxes45 cited
2010Research in Accounting for Income Taxes

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2014RISKY BUSINESS: THE PROSOPOGRAPHY OF CORPORATE TAX PLANNING36 cited

1998Relationship of tax and financial accounting rules in Anglo-Saxon countries30 cited

2021The Possible Weakening of Financial Accounting from Tax Reforms29 cited

2001Potential Errors in Detecting Earnings Management: Reexamining Studies Investigating the AMT of 198629 cited

2009Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice25 cited

2011Sustainable Tax Strategies and Earnings Persistence20 cited

2006Evidence on Motivations for Downward Earnings Management19 cited