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An unintended consequence of book-tax conformity: A loss of earnings informativeness

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Cited by:

  1. Paul Demeré, 2023. "Is tax return information useful to equity investors?," Review of Accounting Studies, Springer, vol. 28(3), pages 1413-1465, September.
  2. Luca Menicacci, 2022. "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 41-77.
  3. Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021. "Multinational corporations and tax havens: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1519-1561, December.
  4. Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2017. "The implications of book-tax differences: A meta-analysis," ZEW Discussion Papers 17-003, ZEW - Leibniz Centre for European Economic Research.
  5. Dan Dacian Cuzdriorean, 2013. "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-5.
  6. Badertscher, Brad & Shroff, Nemit & White, Hal D., 2013. "Externalities of public firm presence: Evidence from private firms' investment decisions," Journal of Financial Economics, Elsevier, vol. 109(3), pages 682-706.
  7. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  8. Ioannis Gasteratos & Michael Karamalis & Andreas Koutoupis, 2016. "Shadow Economy Worsens Income distribution," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 80-92.
  9. Abdul Wahab, Nor Shaipah & Holland, Kevin, 2015. "The persistence of book-tax differences," The British Accounting Review, Elsevier, vol. 47(4), pages 339-350.
  10. Heltzer, Wendy & Shelton, Sandra Waller, 2011. "The book–tax divide: Perceptions from the field," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 130-137.
  11. Li, Zhuo & Wen, Fenghua & Huang, Zhijian James, 2023. "Asymmetric response to earnings news across different sentiment states: The role of cognitive dissonance," Journal of Corporate Finance, Elsevier, vol. 78(C).
  12. Moore, Jared A. & Xu, Li, 2018. "Book-tax differences and costs of private debt," Advances in accounting, Elsevier, vol. 42(C), pages 70-82.
  13. Challoner A. Matero & Hsien-Li Lee, 2024. "Impact of Outside Blockholders on Related Party Transactions and Book-tax Conformity Link," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 11(7), pages 1053-1064, July.
  14. Audrey Hsu & Sophia Liu, 2023. "The effect of book-tax conformity on the information environment: from the analyst perspective," Review of Quantitative Finance and Accounting, Springer, vol. 61(2), pages 535-565, August.
  15. David Folsom & Paul Hribar & Richard D. Mergenthaler & Kyle Peterson, 2017. "Principles-Based Standards and Earnings Attributes," Management Science, INFORMS, vol. 63(8), pages 2592-2615, August.
  16. Jana Roe, 2014. "Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 86-109.
  17. Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
  18. DeFond, Mark L., 2010. "Earnings quality research: Advances, challenges and future research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 402-409, December.
  19. Prianto Budi Saptono & Gustofan Mahmud & Intan Pratiwi & Dwi Purwanto & Ismail Khozen & Lambang Wiji Imantoro & Maria Eurelia Wayan, 2024. "Book-Tax Differences during the Crisis: Does Corporate Social Responsibility Matter?," Sustainability, MDPI, vol. 16(17), pages 1-38, August.
  20. Jerry Sun & Steven F. Cahan & Jing Xu, 2016. "Individual Auditor Conservatism After CSRC Sanctions," Journal of Business Ethics, Springer, vol. 136(1), pages 133-146, June.
  21. Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2023. "How do corporate tax rates alter conforming tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 277, arqus - Arbeitskreis Quantitative Steuerlehre.
  22. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
  23. Wang, Jiangyuan & Fan, Wenlin & Wang, Zhixiao, 2024. "Tax incentives and earnings management: A study based on accelerated depreciation policy in China," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 281-296.
  24. Tang, Tanya Y.H. & Firth, Michael, 2012. "Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China," The International Journal of Accounting, Elsevier, vol. 47(3), pages 369-397.
  25. Nan-Ting Kuo & Cheng Few Lee, 2020. "A Potential Benefit of Increasing Book–Tax Conformity: Evidence from the Reduction in Audit Fees," World Scientific Book Chapters, in: Cheng Few Lee & John C Lee (ed.), HANDBOOK OF FINANCIAL ECONOMETRICS, MATHEMATICS, STATISTICS, AND MACHINE LEARNING, chapter 3, pages 151-197, World Scientific Publishing Co. Pte. Ltd..
  26. Atwood, T.J. & Drake, Michael S. & Myers, Linda A., 2010. "Book-tax conformity, earnings persistence and the association between earnings and future cash flows," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 111-125, May.
  27. Kager, Rebekka & Niemann, Rainer, 2011. "Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands," arqus Discussion Papers in Quantitative Tax Research 120, arqus - Arbeitskreis Quantitative Steuerlehre.
  28. Joseph P.H. Fan & Feng Guan & Zengquan Li & Yong George Yang, 2014. "Relationship Networks and Earnings Informativeness: Evidence from Corruption Cases," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(7-8), pages 831-866, September.
  29. Libby, Robert & Rennekamp, Kristina M. & Seybert, Nicholas, 2015. "Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 25-42.
  30. Petr Janský, 2023. "Corporate Effective Tax Rates for Research and Policy," Public Finance Review, , vol. 51(2), pages 171-205, March.
  31. Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2016. "Book-tax conformity and reporting behavior: A quasi-experiment," ZEW Discussion Papers 16-008, ZEW - Leibniz Centre for European Economic Research.
  32. Bradley Blaylock & Fabio B. Gaertner & Terry Shevlin, 2017. "Book-tax conformity and capital structure," Review of Accounting Studies, Springer, vol. 22(2), pages 903-932, June.
  33. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013. "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, vol. 48(2), pages 218-247.
  34. Li, Valerie & Luo, Yan, 2023. "Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States," Advances in accounting, Elsevier, vol. 60(C).
  35. Ye, Yongwei & Zeng, Lin & Tao, Yunqing & Yun, Feng, 2023. "Tax authority monitoring and corporate information disclosure quality in China," International Review of Financial Analysis, Elsevier, vol. 90(C).
  36. Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2020. "Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts," arqus Discussion Papers in Quantitative Tax Research 252, arqus - Arbeitskreis Quantitative Steuerlehre.
  37. Floropoulos, Stylianos & Tsipouridou, Maria & Spathis, Charalambos, 2024. "Book-tax conformity and earnings management: A research agenda," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  38. Xiaodong Zhu & Rongrong Gu & Bingbing Wu & Shunsuke Managi, 2017. "Does Hazy Weather Influence Earnings Management of Heavy-Polluting Enterprises? A Chinese Empirical Study from the Perspective of Negative Social Concerns," Sustainability, MDPI, vol. 9(12), pages 1-15, December.
  39. Tanya Y.H. Tang, 2015. "Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 441-469, September.
  40. Kimouche Bilal, 2022. "The Impact of Deferred Tax on Earnings Quality: Evidence from Algerian Companies," Zagreb International Review of Economics and Business, Sciendo, vol. 25(1), pages 133-148.
  41. Chan, K. Hung & Lin, Kenny Z. & Mo, Phyllis L.L., 2010. "Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 58-73, May.
  42. Behnam Karamshahi & Zeinab Azami & Tabandeh Salehi, 2018. "The association between competition power in markets and tax avoidance: evidence from Tehran stock exchange," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 8(3), pages 323-339, September.
  43. Sílvio Hiroshi Nakao & Sidney J. Gray, 2018. "The Impact of IFRS in Brazil: The Legacy of Mandatory Book‐tax Conformity," Australian Accounting Review, CPA Australia, vol. 28(4), pages 482-495, December.
  44. Kerr, Jon N., 2019. "The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise," Journal of Accounting and Economics, Elsevier, vol. 67(2), pages 297-305.
  45. Paulo Jorge Varela Lopes Dias & Pedro Miguel Gomes Reis, 2018. "The relationship between the effective tax rate and the nominal rate," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 23-24, Junio.
  46. Alexandra Fernandes & António Cerqueira & Elísio Brandão, 2017. "Tax and financial reporting aggressiveness: evidence from Europe," FEP Working Papers 597, Universidade do Porto, Faculdade de Economia do Porto.
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