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 …

Deferred taxes—resulting from differences between financial and tax accounts—have been
a long-standing, contentious issue in financial accounting regulation, practice, and research …

We use publicly available financial statement information for 11,602 public corporations from
82 countries from 1988-2009 in an attempt to isolate the impact of domicile on corporate …

This study examines whether a firm's life cycle explains its propensity to engage in corporate
tax avoidance. Based on the Dickinson model of firm life cycle stages and a large dataset of …

There is an ongoing debate in the US about the effect of book-tax conformity on earnings
management in consolidated statements. Although both one-and two-book systems are …

This study empirically examines whether deferred taxes provide incremental information
about future tax payments and explores whether the relationship is affected by whether and …

We examine the influence of economic policy uncertainty (EPU) on the characteristics of
analysts' earnings forecasts over a thirty-year period, spanning a wide variety of political and …

There are past and proposed tax law changes that contain provisions that affect financial
reporting. These include calls for book-tax conformity, proposals to increase the links …

kinerja sept.indd Page 1 103 Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak
Terhadap Manajemen Laba (Christina Ranty Sumomba dan YB. Sigit Hutomo) PENGARUH …

This study examines the effect of the Tax Cuts and Jobs Act of 2017 (TCJA) on corporate
defined benefit pension contributions. The TCJA decreases the corporate tax rate from 35 …