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The predictive ability of tax contingencies for future income tax cash outflows
16 references·12 citing·37 second hop
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References

  • 1992A power primer.42,571 cited
  • 1978Specification Tests in Econometrics18,788 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 2013Earnings quality: Evidence from the field1,102 cited
  • 2001Accruals and the Prediction of Future Cash Flows925 cited
  • 2006Does Income Smoothing Improve Earnings Informativeness?819 cited

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  • 2016Earnings management and annual report readability799 cited
  • Cited by

    • 2012Does Greater Tax Risk Lead to Increased Firm Risk?69 cited
    • 2021The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax Risk55 cited
    • 2018The relationship between tax avoidance and firm value with income smoothing55 cited
    • 2019Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards53 cited
    • 2022Corporate tax behavior and political uncertainty: Evidence from national elections around the world49 cited
    • 2021Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance42 cited
    • 2019Corporate Tax Avoidance and the Real Effects of Taxation: A Review42 cited
    • 2017Does FIN 48 Improve Firms' Estimates of Tax Reserves?34 cited
    • 2015Compensation in the Post‐ FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty34 cited
    • 2015One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting34 cited
    • 2017Auditor-Provided Tax Nonaudit Services and the Implied Cost of Equity Capital31 cited
    • 2023Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance29 cited