SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
16 references·0 citing·36 second hop
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior (2007)A Unifying Model of How the Tax System an…The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…The economic implications of corporate financial reporting (2005)The economic implications of …The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004)Last‐Chance Earnings Manageme…Taxes and Corporate Finance: A Review (2003)Taxes and Corporate Finance: …Earnings Management: New Evidence Based on Deferred Tax Expense (2003)Earnings Management: New Evid…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…Empirical tax research in accounting (2001)Empirical tax research in acc…Capital markets research in accounting (2001)Capital markets research in a…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Relative valuation roles of equity book value and net income as a function of financial health (1998)Relative valuation roles of e…Book-Tax Differences and Internal Revenue Service Adjustments (1998)Book-Tax Differences and Inte…Debt and the marginal tax rate (1996)Debt and the marginal tax rateTaxes and Business Strategy: A Planning Approach (1991)Taxes and Business Strategy: …The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Do investors overvalue firms with bloated balance sheets? (2004)Innovative efficiency and stock returns (2012)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)The role of information and financial reporting in corporate governance and debt contracting (2010)The effect of institutional ownership on firm transparency and information production (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Earnings Management During Import Relief Investigations (1991)The theory and practice of corporate finance: evidence from the field (2001)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Positive Accounting Theory (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings management and investor protection: an international comparison (2003)Judgment under Uncertainty: Heuristics and Biases (1974)Common risk factors in the returns on stocks and bonds (1993)Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. (2007)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Investor Inattention and Friday Earnings Announcements (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Determinants of corporate borrowing (1977)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)Auditor choice and the cost of debt capital for newly public firms (2004)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
this work references cited by second hop

References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2001Empirical tax research in accounting956 cited
  • 1991Taxes and Business Strategy: A Planning Approach920 cited
  • 1998Relative valuation roles of equity book value and net income as a function of financial health897 cited
  • 1996Debt and the marginal tax rate893 cited
  • 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
  • 2003Taxes and Corporate Finance: A Review786 cited
  • 2003Earnings Management: New Evidence Based on Deferred Tax Expense726 cited
  • 2004

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*
620 cited
  • 1998Book-Tax Differences and Internal Revenue Service Adjustments574 cited
  • Cited by

    No citing works inside the corpus for this window.