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Fair Value and Corporate Taxation: Out through the Door, Back through the Window?
16 references·0 citing·50 second hop
Fair Value and Corporate Taxation: Out through the Door, Back through the Window? (2022)Fair Value and Corporate Taxation: Out th…Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2021)Transfer Pricing Guidelines f…The persistence of book-tax differences (2014)The persistence of book-tax d…Evolving Connections Between Tax and Financial Reporting in Italy (2013)Evolving Connections Between …Addressing Base Erosion and Profit Shifting (2013)Addressing Base Erosion and P…IFRS Practical Implementation Guide and Workbook (2012)IFRS Practical Implementation…The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2011)The Transition to IFRS and th…The Pure Logic of Accounting: A Critique of the Fair Value Revolution (2011)The Pure Logic of Accounting:…The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK (2010)The Influence of Tax on IFRS …IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia (2010)IFRS fair value measurement a…Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)Is fair value accounting info…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…The Use of Fair Value in IFRS (2006)The Use of Fair Value in IFRSThe Degradation of Reported Corporate Profits (2005)The Degradation of Reported C…The Divergence between Book Income and Tax Income (2003)The Divergence between Book I…A Conceptual Framework for Financial Reporting (2001)A Conceptual Framework for Fi…The reliability of investment property fair value estimates (2000)The reliability of investment…An Explanation for Accounting Income Smoothing (1988)Earnings Management During Import Relief Investigations (1991)Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)The importance of IRS monitoring to debt pricing in private firms☆ (2008)Lobbying and Taxes (2009)Religious beliefs, gambling attitudes, and financial market outcomes (2011)Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location (2003)International profit shifting within multinationals: A multi-country perspective (2007)Managing for Political Corporate Social Responsibility: New Challenges and Directions for PCSR 2.0 (2016)Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality (2017)The governance of global wealth chains (2017)CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)Sensemaking in Organizations (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Accounting, Economics, and Law (2012)Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards (2012)An accounting revolution? 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References

  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2001A Conceptual Framework for Financial Reporting630 cited
  • 2007Is fair value accounting information relevant and reliable? Evidence from capital market research320 cited
  • 2005The Degradation of Reported Corporate Profits301 cited
  • 2013Addressing Base Erosion and Profit Shifting290 cited
  • 2000The reliability of investment property fair value estimates233 cited
  • 2003The Divergence between Book Income and Tax Income203 cited
  • 2010IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia192 cited
  • 2011The Transition to IFRS and the Value Relevance of Financial Statements in Greece175 cited
  • 2011The Pure Logic of Accounting: A Critique of the Fair Value Revolution107 cited
  • 2006The Use of Fair Value in IFRS99 cited
  • 2021Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations85 cited
  • 2010The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK63 cited
  • 2014The persistence of book-tax differences61 cited
  • 2013Evolving Connections Between Tax and Financial Reporting in Italy

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38 cited
  • 2012IFRS Practical Implementation Guide and Workbook34 cited
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