Top of page

Book/Printed Material Research in accounting for income taxes

View Enlarged Image

About this Item

Title

  • Research in accounting for income taxes

Summary

  • "This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer on AFIT. The second half reviews existing studies in detail and offers suggestions for future research. We emphasize the research questions that have been addressed (most of which relate to whether the tax accounts are used to manage earnings, and whether the tax accounts are priced by equity market participants) and highlight areas that have not received much research attention. We close with a call for a theoretical framework, more study of the inconsistencies between research and practice, and improved econometrics"--National Bureau of Economic Research web site.

Names

  • Graham, John
  • Raedy, Jana Smith
  • Shackelford, Douglas A. (Douglas Alan)
  • National Bureau of Economic Research

Created / Published

  • Cambridge, MA : National Bureau of Economic Research, c2010.

Notes

  • -  Title from PDF file as viewed on 2/23/2010.
  • -  Includes bibliographical references.
  • -  Also available in print.
  • -  Mode of access: World Wide Web.
  • -  System requirements: Adobe Acrobat Reader.

Call Number/Physical Location

  • HB1

Digital Id

Library of Congress Control Number

  • 2010655686

Access Advisory

  • Unrestricted online access

Online Format

  • image
  • pdf

Additional Metadata Formats

Rights & Access

More about Copyright and other Restrictions

For guidance about compiling full citations consult Citing Primary Sources.

Cite This Item

Citations are generated automatically from bibliographic data as a convenience, and may not be complete or accurate.

Chicago citation style:

Graham, John, Jana Smith Raedy, Douglas A Shackelford, and National Bureau Of Economic Research. Research in Accounting for Income Taxes. Cambridge, MA: National Bureau of Economic Research, 2010. Pdf. https://aj.sunback.homes/item/2010655686/.

APA citation style:

Graham, J., Raedy, J. S., Shackelford, D. A. & National Bureau Of Economic Research. (2010) Research in Accounting for Income Taxes. Cambridge, MA: National Bureau of Economic Research. [Pdf] Retrieved from the Library of Congress, https://aj.sunback.homes/item/2010655686/.

MLA citation style:

Graham, John, et al. Research in Accounting for Income Taxes. Cambridge, MA: National Bureau of Economic Research, 2010. Pdf. Retrieved from the Library of Congress, <aj.sunback.homes/item/2010655686/>.