Research in accounting for income taxes
This paper comprehensively reviews the Accounting for Income Taxes (AFIT) literature. We
begin by identifying four distinctive aspects of AFIT and briefly covering the rules …
begin by identifying four distinctive aspects of AFIT and briefly covering the rules …
Empirical tax research in accounting
DA Shackelford, T Shevlin - Journal of accounting and economics, 2001 - Elsevier
This paper traces the development of archival, microeconomic-based, empirical income tax
research in accounting over the last 15 years. The paper details three major areas of …
research in accounting over the last 15 years. The paper details three major areas of …
Earnings persistence and stock market reactions to the different information in book-tax differences: Evidence from China
TYH Tang, M Firth - The International Journal of Accounting, 2012 - Elsevier
Prior studies document that book-tax differences (BTDs) reflect divergent reporting rules for
book and tax purposes, and contain information about earnings management and tax …
book and tax purposes, and contain information about earnings management and tax …
The role of revenue recognition in performance reporting
A Wagenhofer - Accounting and Business Research, 2014 - Taylor & Francis
This paper examines revenue and profit or loss recognition and how these measures
provide financial information about companies' performance. First, I review academic …
provide financial information about companies' performance. First, I review academic …
The association between deferred tax assets and liabilities and future tax payments
RC Laux - The Accounting Review, 2013 - publications.aaahq.org
This study empirically examines whether deferred taxes provide incremental information
about future tax payments and explores whether the relationship is affected by whether and …
about future tax payments and explores whether the relationship is affected by whether and …
[PDF][PDF] Predictable uncertainty: The relation between unrecognized tax benefits and future income tax cash outflows
This study examines competing arguments about whether Financial Interpretation No. 48
(FIN 48, now ASC 740-10-25) provides information to financial statements users regarding …
(FIN 48, now ASC 740-10-25) provides information to financial statements users regarding …
The information content of the deferred tax valuation allowance
KR Kumar, G Visvanathan - The Accounting Review, 2003 - publications.aaahq.org
An event study demonstrates that disclosures of changes in deferred tax valuation
allowances (VA) provide information beyond contemporaneous earnings reports. Prior …
allowances (VA) provide information beyond contemporaneous earnings reports. Prior …
Unrecognized deferred taxes: evidence from the UK
We examine whether UK managers use the flexibility provided under the partial method for
deferred taxes to measure unrecognized deferred taxes opportunistically. We first test …
deferred taxes to measure unrecognized deferred taxes opportunistically. We first test …
Book-tax differences e sua relevância informacional no mercado de capitais no Brasil
AL Martinez, RR Passamani - Revista de Gestão, Finanças e …, 2014 - atena.org.br
Resumo pEste artigo tem como objetivo avaliar se existe relação entre BTD (Book-Tax
Differences) e resultados futuros das empresas. Foi proposto um modelo adaptado à …
Differences) e resultados futuros das empresas. Foi proposto um modelo adaptado à …
Making deferred taxes relevant
A Brouwer, E Naarding - Accounting in Europe, 2018 - Taylor & Francis
We analyse the conceptual problems in current accounting for deferred taxes and provide
solutions derived from the literature in order to make International Financial Reporting …
solutions derived from the literature in order to make International Financial Reporting …