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The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting

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  • Dhaliwal, Dan
  • Wang, Shiing-wu
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    File URL: http://www.sciencedirect.com/science/article/B6V87-45DMN16-4/2/0f0f02271c4c54fd91ae345fc51e4363
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 15 (1992)
    Issue (Month): 1 (March)
    Pages: 7-26

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    Handle: RePEc:eee:jaecon:v:15:y:1992:i:1:p:7-26

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    Web page: http://www.elsevier.com/locate/jae

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    Cited by:
    1. Guenther, David A. & Maydew, Edward L. & Nutter, Sarah E., 1997. "Financial reporting, tax costs, and book-tax conformity," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 225-248, November.
    2. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
    3. Calegari, Michael J., 2000. "The effect of tax accounting rules on capital structure and discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 30(1), pages 1-31, August.
    4. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    5. John Graham & Jana Raedy & Douglas Shackelford, 2010. "Research in Accounting for Income Taxes," NBER Working Papers 15665, National Bureau of Economic Research, Inc.
    6. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013. "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, vol. 48(2), pages 218-247.
    7. Chan, K. Hung & Lin, Kenny Z. & Mo, Phyllis L.L., 2010. "Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 58-73, May.
    8. Gujarathi, Mahendra R. & Barua, Samir Kumar, 2001. "Effectiveness of minimum tax legislation and its effect on corporate financial reporting: A comparative analysis between the United States and India," The International Journal of Accounting, Elsevier, vol. 36(4), pages 435-450, 012.

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