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 …
Earnings management through effective tax rates: The effects of tax planning investment and the Sarbanes-Oxley Act of 2002
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 …
through decreases in effective tax rates (ETRs) between the third and fourth quarters. We …
Executive stock options, missed earnings targets, and earnings management
ML McAnally, A Srivastava… - The Accounting …, 2008 - publications.aaahq.org
This paper examines whether stock‐option grants explain missed earnings targets,
including reported losses, earnings declines, and missed analysts' forecasts. Anecdotal …
including reported losses, earnings declines, and missed analysts' forecasts. Anecdotal …
Decomposing changes in deferred tax assets and liabilities to isolate earnings management activities
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 …
activities. We build on Burgstahler and Dichev's (1997) evidence of earnings management …
The persistence, forecasting, and valuation implications of the tax change component of earnings
AP Schmidt - The Accounting Review, 2006 - publications.aaahq.org
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 …
component) persist and aid in forecasting future earnings. In addition, this study investigates …
Bias in quarterly estimates of annual effective tax rates and earnings management
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 …
biased in comparison to year-end actual ETRs. We find that estimated annual ETRs in the …
[PDF][PDF] Book-tax differences: relevant explanatory factors
RR Koubaa, J Anis - International Journal of Accounting and …, 2015 - researchgate.net
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 …
context. Despite the close link between financial and tax accounting in Tunisia, it has been …
[图书][B] Book-tax differences, analysts' forecast errors, and stock returns
DP Weber - 2005 - search.proquest.com
This thesis examines links between book-tax differences, earnings expectations and future
stock returns. Book-tax differences (BTD) are discrepancies between earnings figures as …
stock returns. Book-tax differences (BTD) are discrepancies between earnings figures as …
[PDF][PDF] Impact of earnings quality on the debt maturity: The case of Vietnam
VT Van Khanh, DN Hung - Asian Economic and Financial Review, 2020 - academia.edu
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 …
and researched by scientists around the world recently. This is an important decision of the …
Avaliação da gestão tributária a partir de uma perspectiva multidisciplinar
MSS Calijuri - 2009 - teses.usp.br
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 …
gestão tributária com vistas à maximização do valor da firma em contraponto à abordagem …