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Book-tax conformity, earnings persistence and the association between earnings and future cash flows
16 references·16 citing·35 second hopsampled
Book-tax conformity, earnings persistence and the association between earnings and future cash flows (2009)Book-tax conformity, earnings persistence…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Investor protection and the information content of annual earnings announcements: International evidence (2006)Investor protection and the i…Earnings Quality (2003)Earnings QualityEarnings management and investor protection: an international comparison (2003)Earnings management and inves…Accruals and the Prediction of Future Cash Flows (2001)Accruals and the Prediction o…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…Accounting standards and value relevance of financial statements: An international analysis (2000)Accounting standards and valu…Law and Finance (1998)Law and FinanceIndustry costs of equity (1997)Industry costs of equityLaw and Finance (1996)Law and FinanceDo Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…The information content of losses (1995)The information content of lo…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Positive Accounting Theory (1985)Positive Accounting TheoryThe effect of real earnings management on the persistence and informativeness of earnings (2019)The effect of real earnings m…Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk (2019)Implications of the Joint Pro…Societal trust and corporate tax avoidance (2018)Societal trust and corporate …Tax Loss Carrybacks: Investment Stimulus versus Misallocation (2017)Tax Loss Carrybacks: Investme…Flexibility in Income Shifting under Losses (2017)Flexibility in Income Shiftin…Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences (2016)Relation between Auditor Qual…Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness (2016)Cross-Country Evidence on the…The association between book-tax conformity and earnings management (2014)The association between book-…Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis (2014)Does Book-Tax Conformity Dete…THE EFFECT OF PUBLIC DISCLOSURE ON REPORTED TAXABLE INCOME: EVIDENCE FROM INDIVIDUALS AND CORPORATIONS IN JAPAN (2013)THE EFFECT OF PUBLIC DISCLOSU…Public versus Private Firm Responses to the Tax Rate Reduction in China (2013)Public versus Private Firm Re…Principles-Based Standards and Earnings Attributes (2012)Principles-Based Standards an…CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES (2012)CROSS-COUNTRY COMPARISONS OF …Does Tax Aggressiveness Reduce Financial Reporting Transparency? (2011)Does Tax Aggressiveness Reduc…Cross-Country Comparisons of Corporate Income Taxes (2011)Cross-Country Comparisons of …Do earnings reported under IFRS tell us more about future earnings and cash flows? (2010)Do earnings reported under IF…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 1998Law and Finance17,902 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997Industry costs of equity5,793 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1996Law and Finance2,451 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1995The information content of losses2,315 cited
  • 2001Accruals and the Prediction of Future Cash Flows925 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2000Accounting standards and value relevance of financial statements: An international analysis623 cited
  • 2003Earnings Quality604 cited
  • 2006

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Investor protection and the information content of annual earnings announcements: International evidence
492 cited

Cited by

  • 2018Societal trust and corporate tax avoidance209 cited
  • 2010Do earnings reported under IFRS tell us more about future earnings and cash flows?188 cited
  • 2016Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences167 cited
  • 2011Does Tax Aggressiveness Reduce Financial Reporting Transparency?143 cited
  • 2019Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk134 cited
  • 2012CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES133 cited
  • 2014The association between book-tax conformity and earnings management131 cited
  • 2014Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis113 cited
  • 2016Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness107 cited
  • 2019The effect of real earnings management on the persistence and informativeness of earnings106 cited
  • 2013THE EFFECT OF PUBLIC DISCLOSURE ON REPORTED TAXABLE INCOME: EVIDENCE FROM INDIVIDUALS AND CORPORATIONS IN JAPAN97 cited
  • 2013Public versus Private Firm Responses to the Tax Rate Reduction in China89 cited
  • 2017Tax Loss Carrybacks: Investment Stimulus versus Misallocation86 cited
  • 2017Flexibility in Income Shifting under Losses84 cited
  • 2012Principles-Based Standards and Earnings Attributes84 cited
  • 2011Cross-Country Comparisons of Corporate Income Taxes84 cited