Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Smoothness and the Value Relevance of Taxable Income

16 references·2 citing·34 second hop

FromToDepth

this work references cited by second hop

References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
2003Earnings management and investor protection: an international comparison5,395 cited
2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
2010A review of tax research3,167 cited
2008International Accounting Standards and Accounting Quality3,050 cited
1994Accounting earnings and cash flows as measures of firm performance2,584 cited
2004Costs of Equity and Earnings Attributes2,387 cited
2008Long-Run Corporate Tax Avoidance2,133 cited
2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
1996The capitalization, amortization, and value-relevance of R&D1,947 cited
2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
1993On the Determinants of Corporate Hedging1,260 cited
2003The World Price of Earnings Opacity1,205 cited

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

2009An Examination of Corporate Tax Shelter Participants1,114 cited

Cited by

2020Voluntary IFRS adoption and accounting quality: Evidence from Japan21 cited
2017Tax certified individual auditors and effective tax rates18 cited