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The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom
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The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom (2023)The quality of tax accounting for financi…Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Disclosure processing costs, …Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Opaque financial reports, R2, and crash risk☆ (2009)Opaque financial reports, R2,…Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Analyst coverage and earnings management (2008)Analyst coverage and earnings…Corporate Governance and Firm Performance (2007)Corporate Governance and Firm…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Capital markets research in accounting (2001)Capital markets research in a…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Detecting Earnings Management. (1995)Detecting Earnings Management.Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)The economic implications of corporate financial reporting (2005)CFOs versus CEOs: Equity incentives and crashes (2011)Corporate social responsibility and stock price crash risk (2014)Positive Accounting Theory (1985)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Management ownership and market valuation (1988)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Judgment under Uncertainty: Heuristics and Biases (1974)Common risk factors in the returns on stocks and bonds (1993)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Investor Inattention and Friday Earnings Announcements (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Performance matched discretionary accrual measures (2005)
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References

  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
  • 1995Detecting Earnings Management.6,532 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
  • 2009Opaque financial reports, R2, and crash risk☆2,796 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 2007Corporate Governance and Firm Performance1,748 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review

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