| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w15665 |
| 来源ID | Working Paper 15665 |
| Research in Accounting for Income Taxes | |
| John Graham; Jana Raedy; Douglas Shackelford | |
| 发表日期 | 2010-01-21 |
| 出版年 | 2010 |
| 语种 | 英语 |
| 摘要 | 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. |
| 主题 | Public Economics ; Taxation ; Other ; Accounting, Marketing, and Personnel |
| URL | https://www.nber.org/papers/w15665 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/573338 |
| 推荐引用方式 GB/T 7714 | John Graham,Jana Raedy,Douglas Shackelford. Research in Accounting for Income Taxes. 2010. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w15665.pdf（777KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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