| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5086831 | Journal of Accounting and Economics | 2012 | 23 Pages |
Abstract
⺠This paper reviews the research in accounting for income taxes. ⺠We conclude that: Managers use the tax accounts to manage earnings to meet or beat analysts' forecasts. ⺠A few studies document associations between book-tax differences and earnings characteristics. ⺠It is unclear whether the market prices the information.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
John R. Graham, Jana S. Raedy, Douglas A. Shackelford,