메뉴 건너뛰기




Volumn 49, Issue 3, 1996, Pages 421-435

Corporate tax compliance and financial reporting

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0002636889     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (41)

References (32)
  • 2
    • 0346739806 scopus 로고
    • Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings
    • Autumn
    • Beatty, Anne, Sandra L. Chamberlain, and Joseph Magliolo. "Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings." Journal of Accounting Research 33 No. 2 (Autumn, 1995): 231-61.
    • (1995) Journal of Accounting Research , vol.33 , Issue.2 , pp. 231-261
    • Beatty, A.1    Chamberlain, S.L.2    Magliolo, J.3
  • 4
    • 21144470906 scopus 로고
    • Earnings Management and the Corporate Alternative Minimum Tax
    • Boynton, Charles, P. Dobbins, and George Plesko. "Earnings Management and the Corporate Alternative Minimum Tax." Journal of Accounting Research 30 (Supplement, 1992): 131-60.
    • (1992) Journal of Accounting Research , vol.30 , Issue.SUPPL. , pp. 131-160
    • Boynton, C.1    Dobbins, P.2    Plesko, G.3
  • 5
    • 0002484470 scopus 로고
    • The Effects of Financial Accounting Conformity on Recommendations of Tax Preparers
    • Fall
    • Cloyd, C. Bryan. "The Effects of Financial Accounting Conformity on Recommendations of Tax Preparers." The Journal of the American Taxation Association (Fall, 1995): 50-70.
    • (1995) The Journal of the American Taxation Association , pp. 50-70
    • Cloyd, C.B.1
  • 7
    • 0010788018 scopus 로고
    • Bank Differences in the Coordination of Regulatory Capital, Earnings and Taxes
    • Autumn
    • Collins, Julie, Douglas Shackelford, and James Wahlen. "Bank Differences in the Coordination of Regulatory Capital, Earnings and Taxes." Journal of Accounting Research 33 No. 2 (Autumn, 1995): 263-91.
    • (1995) Journal of Accounting Research , vol.33 , Issue.2 , pp. 263-291
    • Collins, J.1    Shackelford, D.2    Wahlen, J.3
  • 8
    • 1842420556 scopus 로고
    • The Evasion-Avoidance Choice: A Suggested Approach
    • December
    • Cross, R., and G. K. Shaw. "The Evasion-Avoidance Choice: A Suggested Approach." National Tax Journal 34 No. 4 (December, 1981): 489-91.
    • (1981) National Tax Journal , vol.34 , Issue.4 , pp. 489-491
    • Cross, R.1    Shaw, G.K.2
  • 9
    • 0041963729 scopus 로고
    • On the Economics of Tax Aversion
    • Cross, R., and G. K. Shaw. "On the Economics of Tax Aversion." Public Finance 37 No. 1 (1982): 36-47.
    • (1982) Public Finance , vol.37 , Issue.1 , pp. 36-47
    • Cross, R.1    Shaw, G.K.2
  • 11
    • 0002639561 scopus 로고
    • The Effect of Book Income Adjustment in the 1986 Alternative Minimum Tax on Corporate Financial Reporting
    • March
    • Dhaliwal, Dan, and Shiing-wu Wang. "The Effect of Book Income Adjustment in the 1986 Alternative Minimum Tax on Corporate Financial Reporting." Journal of Accounting and Economics 15 No. 1 (March, 1992): 7-26.
    • (1992) Journal of Accounting and Economics , vol.15 , Issue.1 , pp. 7-26
    • Dhaliwal, D.1    Wang, S.-W.2
  • 12
    • 0002350053 scopus 로고
    • An Econometric Analysis of Income Tax Evasion and its Detection
    • Spring
    • Feinstein, Jonathan. "An Econometric Analysis of Income Tax Evasion and its Detection." RAND Journal of Economics 22 No. 1 (Spring, 1991): 14-35.
    • (1991) RAND Journal of Economics , vol.22 , Issue.1 , pp. 14-35
    • Feinstein, J.1
  • 13
    • 0002874391 scopus 로고
    • The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement
    • Spring
    • Graetz, Michael J., Jennifer F. Reinganum, and Louis L. Wilde. "The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement." Journal of Law Economics and Organization 2 No. 1 (Spring, 1986): 1-32.
    • (1986) Journal of Law Economics and Organization , vol.2 , Issue.1 , pp. 1-32
    • Graetz, M.J.1    Reinganum, J.F.2    Wilde, L.L.3
  • 14
    • 0002446830 scopus 로고
    • The Effect of the Alternative Tax Financial Statement Income Adjustment on Accrual Decisions
    • Spring
    • Grämlich, Jeffrey D. "The Effect of the Alternative Tax Financial Statement Income Adjustment on Accrual Decisions." Journal of the American Taxation Association 13 (Spring, 1991): 36-56.
    • (1991) Journal of the American Taxation Association , vol.13 , pp. 36-56
    • Grämlich, J.D.1
  • 16
    • 21344482667 scopus 로고
    • Earnings Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax Reform Act
    • January
    • Guenther, David A. "Earnings Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax Reform Act." Accounting Review 69 No. 1 (January, 1994): 230-43.
    • (1994) Accounting Review , vol.69 , Issue.1 , pp. 230-243
    • Guenther, D.A.1
  • 18
    • 0010781732 scopus 로고
    • The Impact of U.S. Tax Law Revisions on Multinational Corporations' Capital Location and Income-Shifting Decision
    • Harris, David. "The Impact of U.S. Tax Law Revisions on Multinational Corporations' Capital Location and Income-Shifting Decision." Journal of Accounting Research 31 (Supplement, 1993): 111-40.
    • (1993) Journal of Accounting Research , vol.31 , Issue.SUPPL. , pp. 111-140
    • Harris, D.1
  • 19
    • 0001744533 scopus 로고
    • Income Shifting in U.S. Multinational Corporations
    • edited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod, Chicago: NBER and University of Chicago Press
    • Harris, David, Randall Morck, Joel Slemrod, and Bernard Yeung. "Income Shifting in U.S. Multinational Corporations." In Studies in International Taxation, edited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod, 277-302. Chicago: NBER and University of Chicago Press, 1993.
    • (1993) Studies in International Taxation , pp. 277-302
    • Harris, D.1    Morck, R.2    Slemrod, J.3    Yeung, B.4
  • 21
    • 0010779868 scopus 로고
    • Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes
    • Klassen, Kenneth, Mark Lang, and Mark Wolfson. "Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes." Journal of Accounting Research 31 (Supplement, 1993): 141-73.
    • (1993) Journal of Accounting Research , vol.31 , Issue.SUPPL. , pp. 141-173
    • Klassen, K.1    Lang, M.2    Wolfson, M.3
  • 25
    • 0003139145 scopus 로고
    • The Corporate Tax Gap: Evidence on Tax Compliance by Small Corporations
    • edited by Joel Slemrod, Ann Arbor, MI: The University of Michigan Press
    • Rice, Eric M. "The Corporate Tax Gap: Evidence on Tax Compliance by Small Corporations." In Why People Pay Taxes: Tax Compliance and Enforcement, edited by Joel Slemrod, 125-61. Ann Arbor, MI: The University of Michigan Press, 1992.
    • (1992) Why People Pay Taxes: Tax Compliance and Enforcement , pp. 125-161
    • Rice, E.M.1
  • 27
    • 0000252083 scopus 로고
    • Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks
    • Scholes, Myron, G. Peter Wilson, and Mark Wolfson. "Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks." Review of Financial Studies 3 No. 4 (1990): 625-50.
    • (1990) Review of Financial Studies , vol.3 , Issue.4 , pp. 625-650
    • Scholes, M.1    Peter Wilson, G.2    Wolfson, M.3
  • 28
    • 0347946549 scopus 로고
    • Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986
    • Scholes, Myron, G. Peter Wilson, and Mark Wolfson. "Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986." Journal of Accounting Research 30 (Supplement, 1992): 162-85.
    • (1992) Journal of Accounting Research , vol.30 , Issue.SUPPL. , pp. 162-185
    • Scholes, M.1    Peter Wilson, G.2    Wolfson, M.3
  • 29
    • 38249022918 scopus 로고
    • Randomness in Tax Enforcement
    • February
    • Scotchmer, Suzanne, and Joel Slemrod. "Randomness in Tax Enforcement." Journal of Public Economics 38 No. 1 (February, 1989): 17-32.
    • (1989) Journal of Public Economics , vol.38 , Issue.1 , pp. 17-32
    • Scotchmer, S.1    Slemrod, J.2
  • 30
    • 0040965845 scopus 로고
    • Complexity, Compliance Costs, and Tax Evasion
    • edited by Jeffrey Roth and John Scholz, Philadelphia: The University of Pennsylvania Press
    • Slemrod, Joel. "Complexity, Compliance Costs, and Tax Evasion." In Taxpayer Compliance: Social Science Perspectives, edited by Jeffrey Roth and John Scholz, 156-81. Philadelphia: The University of Pennsylvania Press, 1989.
    • (1989) Taxpayer Compliance: Social Science Perspectives , pp. 156-181
    • Slemrod, J.1
  • 31
    • 0345847988 scopus 로고    scopus 로고
    • The Income Tax Compliance Cost of Big Business
    • forthcoming
    • Slemrod, Joel, and Marsha Blumenthal. "The Income Tax Compliance Cost of Big Business." Public Finance Quarterly (forthcoming, 1996).
    • (1996) Public Finance Quarterly
    • Slemrod, J.1    Blumenthal, M.2
  • 32
    • 1842525189 scopus 로고
    • Internal Revenue Service. Coordinated Examination Program
    • Task Force Draft Report (internal report not yet released for external stakeholder input), Washington, D.C., October
    • U.S. Department of Treasury. Internal Revenue Service. Coordinated Examination Program. "Corporate Voluntary Compliance Baseline Measures." Task Force Draft Report (internal report not yet released for external stakeholder input), Washington, D.C., October, 1995.
    • (1995) Corporate Voluntary Compliance Baseline Measures


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.