Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

The integration of world capital markets carries important implications for the design and
impact of tax policies. This paper evaluates research findings on international taxation …

We review research from the 1990s that examines the determinants and consequences of
accounting choice, structuring our analysis around the three types of market imperfections …

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 …

US corporations hold significant amounts of cash on their balance sheets. This paper
develops and tests the hypothesis that the magnitude of US multinational cash holdings are …

Based on a sample of Chinese listed firms from 1998 through 2002, this paper documents
that listed firms prop up earnings by using abnormal related sales to their controlling owners …

In this paper, I show that Internal Revenue Service (IRS) proposed audit adjustments
increase as the excess of book income over taxable income increases. Prior research on …

In recent years, the international tax policy debate has focused on the tax avoidance
strategies applied by multinational firms. We investigate whether differences can be …

In conventional accounting literature,'transfer pricing'is portrayed as a technique for optimal
allocation of costs and revenues among divisions, subsidiaries and joint ventures within a …

This study tests the relation between corporate tax avoidance and disclosure of geographic
earnings for US multinational companies. We find that after the adoption of Statement of …