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 …

We investigate whether aggressive tax planning firms have a less transparent information
environment. Although tax planning provides expected tax savings, it can simultaneously …

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion
and Profit Shifting (BEPS)) have become the subject of intense public debate in recent …

We provide evidence that tax avoidance is positively associated with firm value, and that the
association is greater for income mobile firms. We classify firms with the ability to tax …

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion
and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a …

Abstract The German Accounting Law Modernization Act (BilMoG) represents a change in
paradigm with regard to the traditionally close relationship between financial and tax …

Book-tax differences (BTDs) have been studied extensively. In one vein of the literature,
BTDs are presumed to provide a signal regarding the “informativeness” of earnings. Hanlon …

This study examines firms' voluntary disclosure of tax loss carryforward (TLCF) information.
We measure the content and presentation of TLCF information by a disclosure score based …

I examine whether tax return information is useful to equity investors. I do so indirectly, by
exploiting unique features of the syndicated loan market, as evidence shows that lenders …

The transition to IFRS in Romania, in the separate financial statements (in 2012) led to the
application of new rules in the accounting for income tax. We found significant differences …