References

• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2010A review of tax research3,167 cited
• 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
• 2001The Use of Foreign Currency Derivatives and Firm Market Value1,060 cited
• 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
• 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
• 2011Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence460 cited
• 2001Does the Use of Financial Derivatives Affect Earnings Management Decisions?413 cited
• 2002The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms280 cited
• 2009Book-tax conformity, earnings persistence and the association between earnings and future cash flows274 cited
• 2011Can book–tax differences capture earnings management and tax Management? Empirical evidence from China217 cited
• 2012Audit Fees and Book-Tax Differences163 cited
• 2014The economic effects of financial derivatives on corporate tax avoidance148 cited
• 2014The association between book-tax conformity and earnings management131 cited