Accounting for Income Taxes: Early Adoption Issues
Author
Abstract
Suggested Citation
Download full text from publisher
As the access to this document is restricted, you may want to
for a different version of it.References listed on IDEAS
- 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.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," HEC Research Papers Series 810, HEC Paris.
- Daniel Cohen & Raj Mashruwala & Tzachi Zach, 2010. "The use of advertising activities to meet earnings benchmarks: evidence from monthly data," Review of Accounting Studies, Springer, vol. 15(4), pages 808-832, December.
- Denise A. Jones, 2013. "Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1099-1132, September.
- Mei Luo & Shuai Shao & Frank Zhang, 2018. "Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China," Review of Accounting Studies, Springer, vol. 23(4), pages 1754-1790, December.
- Wallace, Wanda A., 2006. "Insights from preferability letters," Business Horizons, Elsevier, vol. 49(5), pages 403-414.
- Daniel A. Bens, 2006. "Discussion of Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 44(2), pages 289-296, May.
- Du, Qianqian & Shen, Rui, 2018. "Peer performance and earnings management," Journal of Banking & Finance, Elsevier, vol. 89(C), pages 125-137.
- John L. Campbell & Hsinchun Chen & Dan S. Dhaliwal & Hsin-min Lu & Logan B. Steele, 2014. "The information content of mandatory risk factor disclosures in corporate filings," Review of Accounting Studies, Springer, vol. 19(1), pages 396-455, March.
- Yuping Jia & Laurence Van Lent & Yachang Zeng, 2014. "Masculinity, Testosterone, and Financial Misreporting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 52(5), pages 1195-1246, December.
- Suman Banerjee & Saul Estrin & Sarmistha Pal, 2022.
"Corporate disclosure, compliance and consequences: evidence from Russia,"
The European Journal of Finance, Taylor & Francis Journals, vol. 28(17), pages 1770-1802, November.
- Banerjee, Suman & Estrin, Saul & Pal, Sarmistha, 2022. "Corporate disclosure, compliance and consequences: evidence from Russia," LSE Research Online Documents on Economics 112580, London School of Economics and Political Science, LSE Library.
- Banerjee, Suman & Estrin, Saul & Pal, Sarmistha, 2022. "Corporate Disclosure, Compliance and Consequences: Evidence from Russia," IZA Discussion Papers 15103, IZA Network @ LISER.
- Lisa Simone & John R. Robinson & Bridget Stomberg, 2014. "Distilling the reserve for uncertain tax positions: the revealing case of black liquor," Review of Accounting Studies, Springer, vol. 19(1), pages 456-472, March.
- Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
- Inês Pinto & Ana Isabel Morais, 2022. "Classification of Equity Instruments under IFRS 9: Determinants and Consequences," Australian Accounting Review, CPA Australia, vol. 32(4), pages 411-426, December.
- Rihab Guidara & Younes Boujelbene, 2014. "Earnings Management around Research and Development Manipulation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 26-37, April.
- Brian Rutherford, 2010. "The social scientific turn in UK financial accounting research: A philosophical and sociological analysis," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 149-171.
- Haijin Lin, 2006. "Accounting Discretion and Managerial Conservatism: An Intertemporal Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 1017-1041, December.
- Wan, Huishan, 2013. "Does incorporating non-linearity into discretionary accrual models improve their performance?," Advances in accounting, Elsevier, vol. 29(1), pages 85-96.
- Matthew S. Ege & Andrew J. Imdieke & Sarah B. Stuber, 2025. "The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry," Review of Accounting Studies, Springer, vol. 30(4), pages 3954-3995, December.
- repec:spt:apfiba:v::y:2018:i::f:8_2_2 is not listed on IDEAS
- Semih Tartaroglu & Michael Imhof, 2017. "Insider trading and response to earnings announcements: the impact of accelerated disclosure requirements," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 315-336, August.
- Nikolaev, V. & van Lent, L.A.G.M., 2005. "The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy," Other publications TiSEM 04869b30-e8a9-4ecf-84ae-6, Tilburg University, School of Economics and Management.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:17:y:2007:i:43:p:68-74. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.
Printed from https://ideas.repec.org/a/bla/ausact/v17y2007i43p68-74.html