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Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems
16 references·8 citing·30 second hop
Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems (2014)Book-Tax Conformity and Earnings Manageme…A review of tax research (2010)A review of tax researchThe Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…Performance matched discretionary accrual measures (2005)Performance matched discretio…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Conservatism in Accounting Pa…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceThe information content of losses (1995)The information content of lo…Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …An Explanation for Accounting Income Smoothing (1988)An Explanation for Accounting…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …External financing and earnings management: Evidence from international data (2020)External financing and earnin…Organizational structure and earnings quality of private and public firms (2019)Organizational structure and …Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country (2019)Do firms using real earnings …Auditor-Provided Tax Services and Accounting for Tax Uncertainty (2019)Auditor-Provided Tax Services…The relationship between the effective tax rate and the nominal rate (2018)The relationship between the …Book-tax differences and costs of private debt (2018)Book-tax differences and cost…Book-tax conformity and earnings management in response to tax rate cuts (2017)Book-tax conformity and earni…The benefits of structured data across the information supply chain: Initial evidence on XBRL adoption and loan contracting of private firms (2016)The benefits of structured da…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)Detecting Earnings Management. (1995)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)On financial contracting (1979)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The financial reporting environment: Review of the recent literature (2010)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Management ownership and market valuation (1988)Long-Run Corporate Tax Avoidance (2008)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2010A review of tax research3,167 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1995The information content of losses2,315 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited

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2005
The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences
813 cited

Cited by

  • 2019Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country58 cited
  • 2020External financing and earnings management: Evidence from international data53 cited
  • 2017Book-tax conformity and earnings management in response to tax rate cuts49 cited
  • 2019Organizational structure and earnings quality of private and public firms49 cited
  • 2016The benefits of structured data across the information supply chain: Initial evidence on XBRL adoption and loan contracting of private firms39 cited
  • 2019Auditor-Provided Tax Services and Accounting for Tax Uncertainty25 cited
  • 2018Book-tax differences and costs of private debt24 cited
  • 2018The relationship between the effective tax rate and the nominal rate24 cited