The use of financial accounting choice to support aggressive tax positions: Public and private firms

被引：110

作者：

Cloyd, CB

Pratt, J

Stock, T

机构：

[1] INDIANA UNIV, BLOOMINGTON, IN 47405 USA

[2] UNIV COLORADO, BOULDER, CO 80309 USA

来源：

JOURNAL OF ACCOUNTING RESEARCH | 1996年 / 34卷 / 01期

关键词：

D O I：

10.2307/2491330

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

[No abstract available]

引用

页码：23 / 43

页数：21

共 20 条

[1]

Cloyd B., 1995, The Journal of the American Taxation Association, V17, P50

[2] THE EFFECT OF BOOK INCOME ADJUSTMENT IN THE 1986 ALTERNATIVE MINIMUM TAX ON CORPORATE FINANCIAL-REPORTING [J].

DHALIWAL, D ;

WANG, SW .

JOURNAL OF ACCOUNTING & ECONOMICS, 1992, 15 (01) :7-26

[3] THE EFFECT OF OWNER VERSUS MANAGEMENT CONTROL ON THE CHOICE OF ACCOUNTING METHODS [J].

DHALIWAL, DS ;

SALAMON, GL ;

SMITH, ED .

JOURNAL OF ACCOUNTING & ECONOMICS, 1982, 4 (01) :41-53

[4]

Gramlich J., 1991, Journal of the American Taxation Association, V13, P36

[5]

Green W. H., 1990, ECONOMETRIC ANAL

[6] THE RELATION BETWEEN PERCEIVED ACCOUNTING QUALITY AND ECONOMIC CHARACTERISTICS OF THE FIRM [J].

IMHOFF, EA .

JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 1992, 11 (02) :97-118

[7]

IMHOFF EA, 1989, ACCOUNTING QUALI SEP

[8]

*INT REV SERV, 1981, INT REV MAN TAX AUD

[9]

KLASSEN K, 1995, IMPACT OWNERSHIP CON

[10]

MANZON GB, 1992, J AM TAXATION AS FAL, P88

← 1 2 →