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The Relevance of the Informational Content of Book-Tax Differences for Predicting Future Income: Evidence from Latin American Countries
16 references·0 citing·45 second hopsampled
The Relevance of the Informational Content of Book-Tax Differences for Predicting Future Income: Evidence from Latin American Countries (2016)The Relevance of the Informational Conten…Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence (2011)Tax Avoidance, Large Positive…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Do Analysts and Investors Fully Appreciate the Implications of Book‐Tax Differences for Future Earnings?* (2009)Do Analysts and Investors Ful…Book-tax conformity, earnings persistence and the association between earnings and future cash flows (2009)Book-tax conformity, earnings…An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level (2007)The Effects of Contracting, L…The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…The Degradation of Reported Corporate Profits (2005)The Degradation of Reported C…International Accounting Standards and Accounting Quality (2005)International Accounting Stan…Taxable Income, Future Earnings, and Equity Values (2004)Taxable Income, Future Earnin…What Can We Infer about a Firm's Taxable Income from Its Financial Statements? (2003)What Can We Infer about a Fir…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…The association between financial accounting measures and real economic activity: a multinational study (2000)The association between finan…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutionalized Organizatio…The division of labor in society (1935)The Social Construction of Reality (1967)Educational Organizations as Loosely Coupled Systems (1976)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts (1997)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Audit committee, board of director characteristics, and earnings management (2002)Client Conservatism and Auditor-Client Contracting (2012)Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism (2013)Accounting conservatism: A review of the literature (2015)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)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)Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management: New Evidence Based on Deferred Tax Expense (2003)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)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)
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References

  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,593 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 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
  • 2005International Accounting Standards and Accounting Quality734 cited
  • 2004Taxable Income, Future Earnings, and Equity Values507 cited
  • 2007The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level345 cited
  • 2003What Can We Infer about a Firm's Taxable Income from Its Financial Statements?321 cited
  • 2005The Degradation of Reported Corporate Profits301 cited
  • 2009Book-tax conformity, earnings persistence and the association between earnings and future cash flows274 cited
  • 2011Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence

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256 cited
  • 2000The association between financial accounting measures and real economic activity: a multinational study197 cited
  • 2009Do Analysts and Investors Fully Appreciate the Implications of Book‐Tax Differences for Future Earnings?*178 cited
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