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 …

Abstract Dhaliwal, Gleason, and Mills (DGM 2004) document that firms manage earnings
through decreases in effective tax rates (ETRs) between the third and fourth quarters. We …

This paper examines whether stock‐option grants explain missed earnings targets,
including reported losses, earnings declines, and missed analysts' forecasts. Anecdotal …

This paper provides evidence on the types of accounts that reveal earnings management
activities. We build on Burgstahler and Dichev's (1997) evidence of earnings management …

I examine whether earnings generated by changes in effective tax rates (the tax change
component) persist and aid in forecasting future earnings. In addition, this study investigates …

We investigate whether quarterly annual effective tax rate (ETR) estimates are systematically
biased in comparison to year-end actual ETRs. We find that estimated annual ETRs in the …

This research is designed to investigate factors affecting the book-tax gap in the Tunisian
context. Despite the close link between financial and tax accounting in Tunisia, it has been …

This thesis examines links between book-tax differences, earnings expectations and future
stock returns. Book-tax differences (BTD) are discrepancies between earnings figures as …

Debt Maturity (DM) is an issue related to funding decisions of firms. It has been concerned
and researched by scientists around the world recently. This is an important decision of the …

O objetivo deste trabalho visou à apresentação de uma abordagem multidisciplinar para a
gestão tributária com vistas à maximização do valor da firma em contraponto à abordagem …