Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Corporate Tax Avoidance and the Properties of Corporate Earnings

13 references·16 citing·49 second hop

FromToDepth

this work references cited by second hop

References

2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
2003Earnings Management: New Evidence Based on Deferred Tax Expense726 cited
1998Book-Tax Differences and Internal Revenue Service Adjustments574 cited
2001The Relation between Financial and Tax Reporting Measures of Income500 cited
2003What Can We Infer about a Firm's Taxable Income from Its Financial Statements?321 cited
2003An evaluation of alternative measures of corporate tax rates259 cited
2003The Divergence between Book Income and Tax Income203 cited
2003Conservatism in Accounting162 cited
2004Lost in Translation: Detecting Tax Shelter Activity in Financial Statements158 cited
1992Earnings Management and the Corporate Alternative Minimum Tax147 cited
2002Trends in Book-Tax Income and Balance Sheet Differences130 cited
2002Accounting for Tax Benefits of Employee Stock Options and Implications for Research126 cited

Cited by

2012Domestic Income Shifting by Chinese Listed Firms107 cited
2011The Role of IRS Monitoring in Equity Pricing in Public Firms*

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

98 cited

2020Does corporate tax avoidance explain firm performance? Evidence from an emerging economy87 cited

2007The Changing Role of Auditors in Corporate Tax Planning87 cited

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

2007Taxation and Corporate Governance: An Economic Approach69 cited

2005The Changing Role of Auditors in Corporate Tax Planning69 cited

2005Book-Tax Differences, a Proxy for Earnings Management and Tax Management - Empirical Evidence from China62 cited

2011DEFERRED TAX POSITIONS AND INCENTIVES FOR CORPORATE BEHAVIOR AROUND CORPORATE TAX CHANGES52 cited

2011Research in Accounting for Income Taxes45 cited

2016Corporate Governance Characteristics as a Stimulus to Tax Management44 cited

2010Research in Accounting for Income Taxes41 cited

2012The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86*38 cited

2007Estimates of the Magnitude of Financial and Tax Reporting Conflicts37 cited

2004The Evolving Schedule M–3: A New Era of Corporate Show and Tell?34 cited

2009Book‐Tax Difference and Value Relevance of Taxable Income: Malaysian Evidence27 cited