References

• 2018Teoria da Contabilidade1,699 cited
• 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
• 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
• 2001The Relation between Financial and Tax Reporting Measures of Income500 cited
• 2001The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms488 cited
• 2005The Degradation of Reported Corporate Profits301 cited
• 2011Can book–tax differences capture earnings management and tax Management? Empirical evidence from China217 cited
• 2010Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy142 cited
• 2002Trends in Book-Tax Income and Balance Sheet Differences130 cited
• 2004Corporate Tax Avoidance and the Properties of Corporate Earnings120 cited
• 2012Book-tax differences e gerenciamento de resultados no mercado de ações do Brasil45 cited
• 2009Diferença entre o Lucro Contábil e Lucro Tributável: Uma Análise sobre o Gerenciamento de Resultados Contábeis e Gerenciamento Tributário nas Companhias Abertas Brasileiras38 cited

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