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Earnings Management Through Deferred Taxes Recognized Under IAS 12: Evidence From Pakistan
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Earnings Management Through Deferred Taxes Recognized Under IAS 12: Evidence From Pakistan (2014)Earnings Management Through Deferred Taxe…Perceived versus Actual Cash Flow Implications of Deferred Taxes—An Analysis of Value Relevance and Reversal under IFRS (2011)Perceived versus Actual Cash …A review of tax research (2010)A review of tax researchWhat does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings (2006)The Persistence, Forecasting,…The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…Taxable Income, Future Earnings, and Equity Values (2004)Taxable Income, Future Earnin…Earnings Management: New Evidence Based on Deferred Tax Expense (2003)Earnings Management: New Evid…Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities (2000)Valuation of the Firm in the …The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation (2000)The 1993 Tax Rate Increase an…Valuing the Deferred Tax Liability (1998)Valuing the Deferred Tax Liab…The Valuation of Deferred Taxes* (1997)The Valuation of Deferred Tax…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…The Valuation of the Deferred Tax Liability: Evidence from the Stock Market. (1992)The Valuation of the Deferred…Tax Allocation and Financial Reporting (1968)Tax Allocation and Financial …Survey of current business (1921)The Cross-Section of Expected Stock Returns (1992)Accounting earnings and cash flows as measures of firm performance (1994)The Characteristics that Provide Independent Information about Average U.S. Monthly Stock Returns (2017)Replicating Anomalies (2018)Taming the Factor Zoo: A Test of New Factors (2020)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Governance and Equity Prices (2003)Long-Run Corporate Tax Avoidance (2008)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)The analysis and use of financial statements (1993)Financial Accounting Standards Board (FASB) (2008)The Information Content of Tax Expense for Firms Reporting Losses (2012)The Association between Deferred Tax Assets and Liabilities and Future Tax Payments (2013)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Capital markets research in accounting (2001)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)Estimating betas from nonsynchronous data (1977)Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research (1987)On cross-sectional analysis in accounting research (1987)Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion (2004)Financial Statement Complexity and Meeting Analysts’ Expectations (2015)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Evidence of differing market responses to beating analysts’ targets through tax expense decreases (2008)Tax Expense Momentum (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)The incentives for tax planning (2011)Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Earnings management to avoid earnings decreases and losses (1997)Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Detecting Earnings Management (2012)Do IRS Audits Deter Corporate Tax Avoidance? (2012)The nature of information in accruals and cash flows in an emerging capital market: The case of China (2001)Investor psychology in capital markets: evidence and policy implications (2002)Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural Experiment (2018)
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References

  • 2010A review of tax research3,167 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 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
  • 2004Taxable Income, Future Earnings, and Equity Values507 cited
  • 1997The Valuation of Deferred Taxes*173 cited
  • 2006The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings121 cited
  • 2000The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation105 cited
  • 1992The Valuation of the Deferred Tax Liability: Evidence from the Stock Market.83 cited
  • 2000Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities81 cited
  • 1998Valuing the Deferred Tax Liability55 cited
  • 2011Perceived versus Actual Cash Flow Implications of Deferred Taxes—An Analysis of Value Relevance and Reversal under IFRS53 cited
  • 1968Tax Allocation and Financial Reporting25 cited

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