Financial reporting, tax costs, and book-tax conformity
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References listed on IDEAS
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- James J. Heckman, 1976. "The Common Structure of Statistical Models of Truncation, Sample Selection and Limited Dependent Variables and a Simple Estimator for Such Models," NBER Chapters,in: Annals of Economic and Social Measurement, Volume 5, number 4, pages 475-492 National Bureau of Economic Research, Inc.
- Dechow, P.M. & Kothari, S.P. & Watts, L.R., 1995. "The Correlation Structure of Earnings, Cash Flows, and Accruals," Papers 95-05, Rochester, Business - Financial Research and Policy Studies.
- Myron S. Scholes & G. Peter Wilson & Mark A. Wolfson, 1992. "Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986," NBER Working Papers 4171, National Bureau of Economic Research, Inc.
- Dechow, Patricia M., 1994. "Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 3-42, July.
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- Heckman, James, 2013.
"Sample selection bias as a specification error,"
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- Dhaliwal, Dan & Wang, Shiing-wu, 1992. "The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 15(1), pages 7-26, March.
- Hunt, Alister & Moyer, Susan E. & Shevlin, Terry, 1996. "Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms," Journal of Accounting and Economics, Elsevier, vol. 21(3), pages 339-374, June. Full references (including those not matched with items on IDEAS)