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BOOK-TAX DIFFERENCES, EARNINGS PERSISTENCE AND TAX PLANNING BEFORE AND AFTER THE ADOPTION OF IFRS IN BRAZIL
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BOOK-TAX DIFFERENCES, EARNINGS PERSISTENCE AND TAX PLANNING BEFORE AND AFTER THE ADOPTION OF IFRS IN BRAZIL (2016)BOOK-TAX DIFFERENCES, EARNINGS PERSISTENC…CRESWELL, John W. Projeto de pesquisa: métodos qualitativo, quantitativo e misto; tradução Magda Lopes. – 3 ed. – Porto Alegre: ARTMED, 296 páginas, 2010. (2012)CRESWELL, John W. Projeto de …Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information (2010)Seeking Shelter: Empirically …A review of tax research (2010)A review of tax researchAn Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…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…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…The Mispricing of Abnormal Accruals (2001)The Mispricing of Abnormal Ac…The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms (2001)The Influence of Tax and Nont…Empirical tax research in accounting (2001)Empirical tax research in acc…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Taxes and Business Strategy: A Planning Approach (1991)Taxes and Business Strategy: …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Common risk factors in the returns on stocks and bonds (1993)Profitability, investment and average returns (2006)A Framework for Understanding and Researching Audit Quality (2011)Detecting Earnings Management (2012)Replicating Anomalies (2018)The Cross-Section of Expected Stock Returns (1992)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Corporate governance, incentives, and tax avoidance (2015)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)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)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Capital markets research in accounting (2001)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Auditor choice and the cost of debt capital for newly public firms (2004)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2010A review of tax research3,167 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2001The Mispricing of Abnormal Accruals1,116 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2001Empirical tax research in accounting956 cited
  • 1991Taxes and Business Strategy: A Planning Approach920 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
  • 2012CRESWELL, John W. Projeto de pesquisa: métodos qualitativo, quantitativo e misto; tradução Magda Lopes. – 3 ed. – Porto Alegre: ARTMED, 296 páginas, 2010.559 cited
  • 2004Taxable Income, Future Earnings, and Equity Values507 cited
  • 2001The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms

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488 cited
  • 2010Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information483 cited
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