SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Deferred Tax Accounting Under SFAS No. 109: An Empirical Investigation of its Incremental Value-Relevance Relative to APB No. 11.
0 references·16 citing·53 second hopsampled
Deferred Tax Accounting Under SFAS No. 109: An Empirical Investigation of its Incremental Value-Relevance Relative to APB No. 11. (1998)Deferred Tax Accounting Under SFAS No. 10…Value Relevance of Financial Accounting Information of Quoted Companies in Nigeria: A Trend Analysis (2014)Value Relevance of Financial …How has the financial crisis affected earnings management? A European study (2014)How has the financial crisis …Valuation of tax expense (2013)Valuation of tax expenseThe Association between Deferred Tax Assets and Liabilities and Future Tax Payments (2013)The Association between Defer…Relative Valuation of Alternative Methods of Tax Avoidance (2013)Relative Valuation of Alterna…The Information Content of Tax Expense for Firms Reporting Losses (2012)The Information Content of Ta…Research in Accounting for Income Taxes (2011)Research in Accounting for In…Perceived versus Actual Cash Flow Implications of Deferred Taxes—An Analysis of Value Relevance and Reversal under IFRS (2011)Perceived versus Actual Cash …Investor Valuation of Tax Avoidance Through Uncertain Tax Positions (2011)Investor Valuation of Tax Avo…Market's perception of deferred tax accruals (2009)Market's perception of deferr…Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels? (2008)Is Earnings Fraud Associated …Earnings management, expected returns on pension assets, and resource allocation decisions (2007)Earnings management, expected…Attribute Differences between Us Gaap and IFRS Earnings: An Exploratory Study (2006)Attribute Differences between…The Influence of Tax and Nontax Factors on Banks' Choice of Organizational Form (2003)The Influence of Tax and Nont…Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets (2002)Last Chance Earnings Manageme…Empirical tax research in accounting: A discussion (2001)Empirical tax research in acc…An Empirical Evaluation of Accounting Income Numbers (1968)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements (2007)Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market (2010)The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty (2012)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Sustainability Engagement and Earnings Management: The Italian Context (2020)The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence (2022)The Covid-19 outbreak, corporate financial distress and earnings management (2023)The Modern Corporation and Private Property (1933)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Do Investors Differentially Value Tax Avoidance of Income Mobile Firms? (2012)Targets' Tax Shelter Participation and Takeover Premiums (2016)When do firms highlight their effective tax rate? (2021)The information content of losses (1995)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)The Financial Crisis and the Value-relevance of Recognised Deferred Tax Assets (2016)Making Deferred Taxes Relevant (2018)Financial accounting for deferred taxes: a systematic review of empirical evidence (2021)Management ownership and market valuation (1988)Corporate Governance and Equity Prices (2003)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Firm Valuation and the Uncertainty of Future Tax Avoidance (2013)Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective (2015)The moderating effect of the board of directors on firm value and tax planning: Evidence from European listed firms (2019)The Cross-Section of Expected Stock Returns (1992)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Financial Statement Complexity and Meeting Analysts’ Expectations (2015)External Auditor Responses to Tax Risk (2019)How do most low ETR firms avoid paying taxes? (2021)Empirical tax research in accounting (2001)The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms (2001)Financial Accounting Standards Board (FASB) (2008)Do Taxes Affect Corporate Decisions? A Review (2013)The Effect of Shareholder-Level Taxes on Organizational Form and Stock Ownership: Evidence from Equity Carve-Outs of Master Limited Partnerships (2018)Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers (2019)CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)The Limits of Arbitrage (1995)Dividend taxes and firm valuation: (2003)The cost of capital, corporation finance and the theory of investment (2008)Environmental Uncertainty and Tax Avoidance (2017)Modeling and interpreting regressions with interactions (2018)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)The Prevalence and Validity of EBITDA as a Performance Measure (2019)The predictive ability of tax contingencies for future income tax cash outflows (2023)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management to Exceed Thresholds (1999)The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise (2018)The Valuation of Discontinued Operations and Its Effect on Classification Shifting (2019)Street versus GAAP : Which Effective Tax Rate Is More Informative?* (2020)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

No references inside the corpus for this window.

Cited by

  • 2014How has the financial crisis affected earnings management? A European study118 cited
  • 2001Empirical tax research in accounting: A discussion113 cited
  • 2013Relative Valuation of Alternative Methods of Tax Avoidance106 cited
  • 2012The Information Content of Tax Expense for Firms Reporting Losses78 cited
  • 2013The Association between Deferred Tax Assets and Liabilities and Future Tax Payments77 cited
  • 2006Attribute Differences between Us Gaap and IFRS Earnings: An Exploratory Study67 cited
  • 2003The Influence of Tax and Nontax Factors on Banks' Choice of Organizational Form63 cited
  • 2013Valuation of tax expense62 cited
  • 2011Perceived versus Actual Cash Flow Implications of Deferred Taxes—An Analysis of Value Relevance and Reversal under IFRS53 cited
  • 2011Investor Valuation of Tax Avoidance Through Uncertain Tax Positions48 cited
  • 2007Earnings management, expected returns on pension assets, and resource allocation decisions46 cited
  • 2014Value Relevance of Financial Accounting Information of Quoted Companies in Nigeria: A Trend Analysis45 cited
  • 2008Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?45 cited
  • 2011Research in Accounting for Income Taxes

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

45 cited
  • 2009Market's perception of deferred tax accruals43 cited
  • 2002Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets43 cited