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Book-tax conformity and earnings management: A research agenda
16 references·0 citing·34 second hop
Book-tax conformity and earnings management: A research agenda (2024)Book-tax conformity and earnings manageme…Integrated reporting: A structured literature review (2016)Integrated reporting: A struc…Google Scholar, Scopus and the Web of Science: a longitudinal and cross-disciplinary comparison (2015)Google Scholar, Scopus and th…Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Transparency, Liquidity, and …Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2011)Home Country Tax System Chara…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…Performance matched discretionary accrual measures (2005)Performance matched discretio…An index to quantify an individual's scientific research output (2005)An index to quantify an indiv…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Empirical tax research in accounting (2001)Empirical tax research in acc…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…Accounting standards and value relevance of financial statements: An international analysis (2000)Accounting standards and valu…Detecting Earnings Management. (1995)Detecting Earnings Management.The Relative Informativeness of Accounting Disclosures in Different Countries (1993)The Relative Informativeness …Earnings Management During Import Relief Investigations (1991)An Examination of Corporate Tax Shelter Participants (2009)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Corporate governance, incentives, and tax avoidance (2015)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Legal Determinants of External Finance (1997)Financial Accounting Information and Corporate Governance (2002)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)IFRS Adoption and Accounting Quality: A Review (2007)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Capital markets research in accounting (2001)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Earnings Management through Real Activities Manipulation (2003)Bibliometrics: The Leiden Manifesto for research metrics (2015)The bibliometric analysis of scholarly production: How great is the impact? (2015)bibliometrix : An R-tool for comprehensive science mapping analysis (2017)Google Scholar, Web of Science, and Scopus: A systematic comparison of citations in 252 subject categories (2018)A tale of two databases: the use of Web of Science and Scopus in academic papers (2020)The journal coverage of Web of Science, Scopus and Dimensions: A comparative analysis (2021)
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References

  • 2005An index to quantify an individual's scientific research output11,612 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2010A review of tax research3,167 cited
  • 2015Google Scholar, Scopus and the Web of Science: a longitudinal and cross-disciplinary comparison1,783 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2001Empirical tax research in accounting956 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2012Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most820 cited
  • 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
  • 2016Integrated reporting: A structured literature review783 cited
  • 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
  • 2000

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Accounting standards and value relevance of financial statements: An international analysis
623 cited
  • 2011Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence460 cited
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