메뉴 건너뛰기




Volumn 22, Issue 1, 2013, Pages 117-150

Write-offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84876327874     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180.2012.661938     Document Type: Article
Times cited : (39)

References (64)
  • 1
    • 0001156759 scopus 로고
    • The effect of wage bargains on the stock market value of the firm
    • Abowd, J. M. 1989. The effect of wage bargains on the stock market value of the firm. The American Economic Review, 79(4): 774-800.
    • (1989) The American Economic Review , vol.79 , Issue.4 , pp. 774-800
    • Abowd, J.M.1
  • 2
    • 0037564563 scopus 로고    scopus 로고
    • Interaction terms in logit and probit models
    • doi:10.1016/S0165-1765(03)00032-6
    • Ai, C. and Norton, C. N. 2003. Interaction terms in logit and probit models. Economic Letters, 80(1): 123-129. (doi:10.1016/S0165-1765(03)00032-6)
    • (2003) Economic Letters , vol.80 , Issue.1 , pp. 123-129
    • Ai, C.1    Norton, C.N.2
  • 3
    • 0013099398 scopus 로고    scopus 로고
    • Agency costs and ownership structure
    • doi:10.1111/0022-1082.00201
    • Ang, J. S., Cole, R. A. and Wuh Lin, J. 2000. Agency costs and ownership structure. The Journal of Finance, 55(1): 81-106. (doi:10.1111/0022-1082.00201)
    • (2000) The Journal of Finance , vol.55 , Issue.1 , pp. 81-106
    • Ang, J.S.1    Cole, R.A.2    Wuh Lin, J.3
  • 4
    • 13844254179 scopus 로고    scopus 로고
    • Earnings quality in UK private companies: comparative loss recognition timeliness
    • doi:10.1016/j.jacceco.2004.04.001
    • Ball, R. and Shivakumar, L. 2005. Earnings quality in UK private companies: comparative loss recognition timeliness. Journal of Accounting and Economics, 39(1): 83-128. (doi:10.1016/j.jacceco.2004.04.001)
    • (2005) Journal of Accounting and Economics , vol.39 , Issue.1 , pp. 83-128
    • Ball, R.1    Shivakumar, L.2
  • 5
    • 0042780791 scopus 로고    scopus 로고
    • The effect of international institutional factors on properties of accounting earnings
    • doi:10.1016/S0165-4101(00)00012-4
    • Ball, R., Kothari, S. P. and Robin, A. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1): 1-51. (doi:10.1016/S0165-4101(00)00012-4)
    • (2000) Journal of Accounting and Economics , vol.29 , Issue.1 , pp. 1-51
    • Ball, R.1    Kothari, S.P.2    Robin, A.3
  • 6
    • 0035217309 scopus 로고    scopus 로고
    • Accruals and the prediction of future cash flows
    • doi:10.2308/accr.2001.76.1.27
    • Barth, M. E., Cram, D. P. and Nelson, K. K. 2001. Accruals and the prediction of future cash flows. The Accounting Review, 76(1): 27-58. (doi:10.2308/accr.2001.76.1.27)
    • (2001) The Accounting Review , vol.76 , Issue.1 , pp. 27-58
    • Barth, M.E.1    Cram, D.P.2    Nelson, K.K.3
  • 7
    • 0031498138 scopus 로고    scopus 로고
    • The conservatism principle and the asymmetric timeliness of earnings
    • doi:10.1016/S0165-4101(97)00014-1
    • Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1): 3-37. (doi:10.1016/S0165-4101(97)00014-1)
    • (1997) Journal of Accounting and Economics , vol.24 , Issue.1 , pp. 3-37
    • Basu, S.1
  • 8
    • 53149094729 scopus 로고    scopus 로고
    • The effects of taxes, agency costs and information asymmetry on earnings management: a comparison of public and private firms
    • Beatty, A. L. and Harris, D. G. 1998. The effects of taxes, agency costs and information asymmetry on earnings management: a comparison of public and private firms. Review of Accounting Studies, 3(3/4): 299-326.
    • (1998) Review of Accounting Studies , vol.3 , Issue.3-4 , pp. 299-326
    • Beatty, A.L.1    Harris, D.G.2
  • 9
    • 0035995639 scopus 로고    scopus 로고
    • Earnings management to avoid earnings declines across publicly and privately held banks
    • doi:10.2308/accr.2002.77.3.547
    • Beatty, A. L., Ke, B. and Petroni, K. R. 2002. Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review, 77(3): 547-570. (doi:10.2308/accr.2002.77.3.547)
    • (2002) The Accounting Review , vol.77 , Issue.3 , pp. 547-570
    • Beatty, A.L.1    Ke, B.2    Petroni, K.R.3
  • 10
    • 22144449657 scopus 로고    scopus 로고
    • Conditional and unconditional conservatism: concepts and modelling
    • doi:10.1007/s11142-005-1532-6
    • Beaver, W. H. and Ryan, S. G. 2005. Conditional and unconditional conservatism: concepts and modelling. Review of Accounting Studies, 10(2/3): 269-309. (doi:10.1007/s11142-005-1532-6)
    • (2005) Review of Accounting Studies , vol.10 , Issue.2-3 , pp. 269-309
    • Beaver, W.H.1    Ryan, S.G.2
  • 11
    • 84984136469 scopus 로고
    • Fixed asset revaluation and managerial incentives
    • doi:10.1111/j.1467-6281.1992.tb00268.x
    • Brown, P. D., Izan, H. Y. and Loh, L. 1992. Fixed asset revaluation and managerial incentives. Abacus, 28(1): 36-57. (doi:10.1111/j.1467-6281.1992.tb00268.x)
    • (1992) Abacus , vol.28 , Issue.1 , pp. 36-57
    • Brown, P.D.1    Izan, H.Y.2    Loh, L.3
  • 12
    • 33745588709 scopus 로고    scopus 로고
    • The importance of reporting incentives: earnings management in European private and public firms
    • doi:10.2308/accr.2006.81.5.983
    • Burgstahler, D. C., Hail, L. and Leuz, C. 2006. The importance of reporting incentives: earnings management in European private and public firms. The Accounting Review, 81(5): 983-1016. (doi:10.2308/accr.2006.81.5.983)
    • (2006) The Accounting Review , vol.81 , Issue.5 , pp. 983-1016
    • Burgstahler, D.C.1    Hail, L.2    Leuz, C.3
  • 13
    • 0001857444 scopus 로고    scopus 로고
    • Asset-specific investment and unionized labor
    • doi:10.1111/0019-8676.701998033
    • Cavanaugh, J. K. 2002. Asset-specific investment and unionized labor. Industrial Relations: A Journal of Economy and Society, 37(1): 35-50. (doi:10.1111/0019-8676.701998033)
    • (2002) Industrial Relations: A Journal of Economy and Society , vol.37 , Issue.1 , pp. 35-50
    • Cavanaugh, J.K.1
  • 15
    • 0030097894 scopus 로고    scopus 로고
    • The use of financial accounting choice to support aggressive tax positions: public and private firms
    • doi:10.2307/2491330
    • Cloyd, B. C., Pratt, J. and Stock, T. 1996. The use of financial accounting choice to support aggressive tax positions: public and private firms. Journal of Accounting Research, 34(1): 23-43. (doi:10.2307/2491330)
    • (1996) Journal of Accounting Research , vol.34 , Issue.1 , pp. 23-43
    • Cloyd, B.C.1    Pratt, J.2    Stock, T.3
  • 16
    • 42449141667 scopus 로고
    • Companies Act, 30/1993, and subsequent amendments in Nos. 29/1994, 82/1994, 20/1998, 32/1998, 37/1998, 84/1998, 6/1999, 54/1999, 36/2000, 45/2001, 50/2002, 93/2002, 57/2004, 63/2004, 124/2004, 139/2004, 24/2005 and 111/2005
    • Companies Act. 1993. Ljubljana: Official Gazette of the Republic of Slovenia, 30/1993, and subsequent amendments in Nos. 29/1994, 82/1994, 20/1998, 32/1998, 37/1998, 84/1998, 6/1999, 54/1999, 36/2000, 45/2001, 50/2002, 93/2002, 57/2004, 63/2004, 124/2004, 139/2004, 24/2005 and 111/2005
    • (1993) Ljubljana: Official Gazette of the Republic of Slovenia
  • 17
    • 15844391975 scopus 로고    scopus 로고
    • An analysis of earnings management by European private firms
    • doi:10.1016/j.intaccaudtax.2005.01.002
    • Coppens, L. and Peek, E. 2005. An analysis of earnings management by European private firms. Journal of International Accounting, Auditing and Taxation, 14(1): 1-17. (doi:10.1016/j.intaccaudtax.2005.01.002)
    • (2005) Journal of International Accounting, Auditing and Taxation , vol.14 , Issue.1 , pp. 1-17
    • Coppens, L.1    Peek, E.2
  • 18
    • 84876334338 scopus 로고    scopus 로고
    • Corporate Income Tax Act, Ljubljana: Official Gazette of the Republic of Slovenia, 40/2004 and subsequent amendments in Nos. 70/2004, 54/2004, 139/2004 and 108/2005
    • Corporate Income Tax Act. 2004. Ljubljana: Official Gazette of the Republic of Slovenia, 40/2004 and subsequent amendments in Nos. 70/2004, 54/2004, 139/2004 and 108/2005
    • (2004)
  • 19
    • 84984119507 scopus 로고
    • Asset revaluations and assessment of borrowing capacity
    • doi:10.1111/j.1467-6281.1995.tb00359.x
    • Cotter, J. and Zimmer, I. 1995. Asset revaluations and assessment of borrowing capacity. Abacus, 31(2): 136-151. (doi:10.1111/j.1467-6281.1995.tb00359.x)
    • (1995) Abacus , vol.31 , Issue.2 , pp. 136-151
    • Cotter, J.1    Zimmer, I.2
  • 20
    • 0037498666 scopus 로고    scopus 로고
    • Applying reverse regression techniques in earnings-return analyses
    • doi:10.1016/S0165-4101(01)00006-4
    • Cready, W. M., Hurtt, D. N. and Seida, J. A. 2001. Applying reverse regression techniques in earnings-return analyses. Journal of Accounting and Economics, 30(2): 227-240. (doi:10.1016/S0165-4101(01)00006-4)
    • (2001) Journal of Accounting and Economics , vol.30 , Issue.2 , pp. 227-240
    • Cready, W.M.1    Hurtt, D.N.2    Seida, J.A.3
  • 21
    • 77953887285 scopus 로고    scopus 로고
    • Understanding earnings quality: a review of the proxies, their determinants and their consequences
    • doi:10.1016/j.jacceco.2010.09.001
    • Dechow, P., Ge, W. and Schrand, C. 2010. Understanding earnings quality: a review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2/3): 344-401. (doi:10.1016/j.jacceco.2010.09.001)
    • (2010) Journal of Accounting and Economics , vol.50 , Issue.2-3 , pp. 344-401
    • Dechow, P.1    Ge, W.2    Schrand, C.3
  • 22
    • 14544283244 scopus 로고    scopus 로고
    • Trade credit, corporate groups, and the financing of Belgian companies
    • doi:10.1111/1468-5957.00281
    • Deloof, M. and Jegers, M. 1999. Trade credit, corporate groups, and the financing of Belgian companies. Journal of Business Finance and Accounting, 26(7/8): 945-966. (doi:10.1111/1468-5957.00281)
    • (1999) Journal of Business Finance and Accounting , vol.26 , Issue.7-8 , pp. 945-966
    • Deloof, M.1    Jegers, M.2
  • 23
    • 79960628226 scopus 로고    scopus 로고
    • Comment on the IASB exposure draft 'IFRS for Small and Medium-sized Entities
    • doi:10.1080/17449480802049392
    • Di Pietra, R., Evans, L., Chevy, J., Cisi, M., Eierle, B. and Jarvis, R. 2008. Comment on the IASB exposure draft 'IFRS for Small and Medium-sized Entities'. Accounting in Europe, 5(1/2): 27-47. (doi:10.1080/17449480802049392)
    • (2008) Accounting in Europe , vol.5 , Issue.1-2 , pp. 27-47
    • Di Pietra, R.1    Evans, L.2    Chevy, J.3    Cisi, M.4    Eierle, B.5    Jarvis, R.6
  • 24
    • 21344486345 scopus 로고
    • An investigation of revaluations of tangible long-lived assets
    • doi:10.2307/2491161
    • Easton, P. D., Eddey, P. H. and Harris, T. S. 1993. An investigation of revaluations of tangible long-lived assets. Journal of Accounting Research, 31(SUPPL.): 1-37. (doi:10.2307/2491161)
    • (1993) Journal of Accounting Research , vol.31 , Issue.SUPPL. , pp. 1-37
    • Easton, P.D.1    Eddey, P.H.2    Harris, T.S.3
  • 25
    • 84860354241 scopus 로고    scopus 로고
    • Does size influence the suitability of the IFRS for small and medium-sized entities? Empirical evidence from Germany
    • doi:10.1080/17449480903115779
    • Eierle, B. and Haller, A. 2009. Does size influence the suitability of the IFRS for small and medium-sized entities? Empirical evidence from Germany. Accounting in Europe, 6(1/2): 195-230. (doi:10.1080/17449480903115779)
    • (2009) Accounting in Europe , vol.6 , Issue.1-2 , pp. 195-230
    • Eierle, B.1    Haller, A.2
  • 27
    • 34447522997 scopus 로고    scopus 로고
    • Problems and opportunities of an International Financial Reporting Standards for Small and Medium-sized Entities. The EAA FRSC's comment on the IASB's Discussion Paper
    • doi:10.1080/09638180500378949
    • Evans, L., Gebhardt, G., Hoogendoorn, M., Marton, J., Di Pietra, R., Mora, A., Thinggard, F., Vehmanen, P. and Wagenhofer, A. 2005. Problems and opportunities of an International Financial Reporting Standards for Small and Medium-sized Entities. The EAA FRSC's comment on the IASB's Discussion Paper. Accounting in Europe, 2(1): 23-45. (doi:10.1080/09638180500378949)
    • (2005) Accounting in Europe , vol.2 , Issue.1 , pp. 23-45
    • Evans, L.1    Gebhardt, G.2    Hoogendoorn, M.3    Marton, J.4    Di Pietra, R.5    Mora, A.6    Thinggard, F.7    Vehmanen, P.8    Wagenhofer, A.9
  • 28
    • 0000396291 scopus 로고    scopus 로고
    • Empirical research on accounting choice
    • doi:10.1016/S0165-4101(01)00028-3
    • Fields, T. D., Lys, T. Z. and Vincent, L. 2001. Empirical research on accounting choice. Journal of Accounting and Economics, 31(1/3): 255-307. (doi:10.1016/S0165-4101(01)00028-3)
    • (2001) Journal of Accounting and Economics , vol.31 , Issue.1-3 , pp. 255-307
    • Fields, T.D.1    Lys, T.Z.2    Vincent, L.3
  • 29
    • 84876299554 scopus 로고    scopus 로고
    • Fourth Council Directive - 78/660/EEC and subsequent amendments, Available at:
    • Fourth Council Directive-78/660/EEC and subsequent amendments (2003) Available at: http://ec.europa.eu/internal_market/accounting/officialdocs_en.htm
    • (2003)
  • 30
    • 3843085542 scopus 로고    scopus 로고
    • Causes and effects of discretionary asset write-offs
    • doi:10.2307/2491429
    • Francis, J., Vincent, L. and Hanna, J. D. 1996. Causes and effects of discretionary asset write-offs. Journal of Accounting Research, 34(2): 117-134. (doi:10.2307/2491429)
    • (1996) Journal of Accounting Research , vol.34 , Issue.2 , pp. 117-134
    • Francis, J.1    Vincent, L.2    Hanna, J.D.3
  • 33
    • 42449095813 scopus 로고    scopus 로고
    • Asset write-offs in the absence of agency problems
    • doi:10.1111/j.1468-5957.2008.02078.x
    • Garrod, N., Kosi, U. and Valentincic, A. 2008. Asset write-offs in the absence of agency problems. Journal of Business Finance and Accounting, 35(3/4): 307-330. (doi:10.1111/j.1468-5957.2008.02078.x)
    • (2008) Journal of Business Finance and Accounting , vol.35 , Issue.3-4 , pp. 307-330
    • Garrod, N.1    Kosi, U.2    Valentincic, A.3
  • 34
    • 0004296209 scopus 로고    scopus 로고
    • 4, Upper Saddle River, NJ, Upper Saddle River, NJ,: Prentice Hall
    • Greene, W. H. 2000. Econometric Analysis, 4, Upper Saddle River, NJ: Prentice Hall.
    • (2000) Econometric Analysis
    • Greene, W.H.1
  • 35
    • 16144366433 scopus 로고    scopus 로고
    • Managing interacting accounting measures to meet multiple objectives: a study of LIFO firms
    • doi:10.1016/0165-4101(96)00422-3
    • Hunt, A., Moyer, S. E. and Shevlin, T. 1996. Managing interacting accounting measures to meet multiple objectives: a study of LIFO firms. Journal of Accounting and Economics, 21(3): 339-374. (doi:10.1016/0165-4101(96)00422-3)
    • (1996) Journal of Accounting and Economics , vol.21 , Issue.3 , pp. 339-374
    • Hunt, A.1    Moyer, S.E.2    Shevlin, T.3
  • 39
    • 44649197264 scopus 로고
    • Theory of the firms: managerial behavior agency cost and ownership structure
    • doi:10.1016/0304-405X(76)90026-X
    • Jensen, M. C. and Meckling, W. H. 1976. Theory of the firms: managerial behavior agency cost and ownership structure. Journal of Financial Economics, 3(4): 305-360. (doi:10.1016/0304-405X(76)90026-X)
    • (1976) Journal of Financial Economics , vol.3 , Issue.4 , pp. 305-360
    • Jensen, M.C.1    Meckling, W.H.2
  • 40
    • 0030215160 scopus 로고    scopus 로고
    • Dividend-based earnings management: empirical evidence from Finland
    • doi:10.1016/S0165-4101(96)00435-1
    • Kasanen, E., Kinnunen, J. and Niskanen, J. 1996. Dividend-based earnings management: empirical evidence from Finland. Journal of Accounting and Economics, 22(1-3): 283-312. (doi:10.1016/S0165-4101(96)00435-1)
    • (1996) Journal of Accounting and Economics , vol.22 , Issue.1-3 , pp. 283-312
    • Kasanen, E.1    Kinnunen, J.2    Niskanen, J.3
  • 41
    • 0001206095 scopus 로고
    • Consistent sets of estimates for regressions with errors in all variables
    • doi:10.2307/1911466
    • Klepper, S. and Leamer, E. E. 1984. Consistent sets of estimates for regressions with errors in all variables. Econometrica, 52(1): 163-184. (doi:10.2307/1911466)
    • (1984) Econometrica , vol.52 , Issue.1 , pp. 163-184
    • Klepper, S.1    Leamer, E.E.2
  • 42
    • 33845944051 scopus 로고    scopus 로고
    • Private provision of environmental public goods: household participation in green-electricity programs
    • doi:10.1016/j.jeem.2006.06.003
    • Kotchen, M. J. and Moore, M. R. 2007. Private provision of environmental public goods: household participation in green-electricity programs. Journal of Environmental Economics and Management, 53(1): 1-16. (doi:10.1016/j.jeem.2006.06.003)
    • (2007) Journal of Environmental Economics and Management , vol.53 , Issue.1 , pp. 1-16
    • Kotchen, M.J.1    Moore, M.R.2
  • 44
    • 47349096876 scopus 로고    scopus 로고
    • Fixed asset revaluation and equity depletion in the UK
    • doi:10.1111/1468-5957.00317
    • Lin, Y. C. and Peasnell, K. V. 2000. Fixed asset revaluation and equity depletion in the UK. Journal of Business Finance and Accounting, 27(3/4): 359-394. (doi:10.1111/1468-5957.00317)
    • (2000) Journal of Business Finance and Accounting , vol.27 , Issue.3-4 , pp. 359-394
    • Lin, Y.C.1    Peasnell, K.V.2
  • 46
    • 3843051312 scopus 로고    scopus 로고
    • Discussion of 'Why are earnings kinky? An examination of the earnings management explanation
    • doi:10.1023/A:1024486000789
    • McNichols, M. F. 2003. Discussion of 'Why are earnings kinky? An examination of the earnings management explanation'. Review of Accounting Studies, 8(2/3): 385-391. (doi:10.1023/A:1024486000789)
    • (2003) Review of Accounting Studies , vol.8 , Issue.2-3 , pp. 385-391
    • McNichols, M.F.1
  • 47
    • 0043014774 scopus 로고    scopus 로고
    • Forecasting the liquidity of very small private companies
    • doi:10.1016/S0883-9026(03)00002-8
    • Mramor, D. and Valentincic, A. 2003. Forecasting the liquidity of very small private companies. Journal of Business Venturing, 18(6): 745-771. (doi:10.1016/S0883-9026(03)00002-8)
    • (2003) Journal of Business Venturing , vol.18 , Issue.6 , pp. 745-771
    • Mramor, D.1    Valentincic, A.2
  • 48
    • 77952347761 scopus 로고    scopus 로고
    • Creditors' and shareholders' reporting demands in public versus private firms: evidence from Europe
    • doi:10.1111/j.1911-3846.2010.01001.x
    • Peek, E., Cuijpers, R. and Buijink, W. 2010. Creditors' and shareholders' reporting demands in public versus private firms: evidence from Europe. Contemporary Accounting Research, 27(1): 49-91. (doi:10.1111/j.1911-3846.2010.01001.x)
    • (2010) Contemporary Accounting Research , vol.27 , Issue.1 , pp. 49-91
    • Peek, E.1    Cuijpers, R.2    Buijink, W.3
  • 49
    • 20144365034 scopus 로고    scopus 로고
    • International differences in the timeliness, conservatism, and classification of earnings
    • doi:10.2307/2491345
    • Pope, P. F. and Walker, M. 1999. International differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research, 37(SUPPL.): 53-87. (doi:10.2307/2491345)
    • (1999) Journal of Accounting Research , vol.37 , Issue.SUPPL. , pp. 53-87
    • Pope, P.F.1    Walker, M.2
  • 50
    • 41549122976 scopus 로고    scopus 로고
    • Technical and cost efficiencies as determinants of business failures of small firms: the case of Slovenia
    • doi:10.2753/EEE0012-8775460103
    • Pusnik, K. and Tajnikar, M. 2008. Technical and cost efficiencies as determinants of business failures of small firms: the case of Slovenia. Eastern European Economics, 46(1): 45-64. (doi:10.2753/EEE0012-8775460103)
    • (2008) Eastern European Economics , vol.46 , Issue.1 , pp. 45-64
    • Pusnik, K.1    Tajnikar, M.2
  • 51
    • 27844574993 scopus 로고    scopus 로고
    • The timeliness of income recognition by European companies: an analysis of institutional and market complexity
    • doi:10.1111/j.0306-686X.2004.00004.x
    • Raonic, I., McLeay, S. and Asimakopoulos, I. 2004. The timeliness of income recognition by European companies: an analysis of institutional and market complexity. Journal of Business Finance and Accounting, 31(1/2): 115-149. (doi:10.1111/j.0306-686X.2004.00004.x)
    • (2004) Journal of Business Finance and Accounting , vol.31 , Issue.1-2 , pp. 115-149
    • Raonic, I.1    McLeay, S.2    Asimakopoulos, I.3
  • 52
    • 0000252083 scopus 로고
    • Tax planning, regulatory capital planning, and financial reporting strategy for commercial banks
    • doi:10.1093/rfs/3.4.625
    • Scholes, M. S., Wilson, G. P. and Wolfson, M. A. 1990. Tax planning, regulatory capital planning, and financial reporting strategy for commercial banks. The Review of Financial Studies, 4(3): 625-650. (doi:10.1093/rfs/3.4.625)
    • (1990) The Review of Financial Studies , vol.4 , Issue.3 , pp. 625-650
    • Scholes, M.S.1    Wilson, G.P.2    Wolfson, M.A.3
  • 53
    • 0000194221 scopus 로고    scopus 로고
    • Empirical tax research in accounting
    • doi:10.1016/S0165-4101(01)00022-2
    • Shackelford, D. A. and Shevlin, T. 2001. Empirical tax research in accounting. Journal of Accounting and Economics, 31(1-3): 321-387. (doi:10.1016/S0165-4101(01)00022-2)
    • (2001) Journal of Accounting and Economics , vol.31 , Issue.1-3 , pp. 321-387
    • Shackelford, D.A.1    Shevlin, T.2
  • 54
    • 0030305172 scopus 로고    scopus 로고
    • Do stock prices fully reflect information in accruals and cash flows about future earnings?
    • Sloan, R. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings?. The Accounting Review, 71(3): 289-315.
    • (1996) The Accounting Review , vol.71 , Issue.3 , pp. 289-315
    • Sloan, R.1
  • 55
    • 42449115052 scopus 로고    scopus 로고
    • Slovenian Institute of Auditors, Ljubljana, Ljubljana,: Slovenian Institute of Auditors
    • Slovenian Institute of Auditors. 2001. Slovenian Accounting Standards, Ljubljana: Slovenian Institute of Auditors.
    • (2001) Slovenian Accounting Standards
  • 56
    • 84876341772 scopus 로고    scopus 로고
    • Statistical Office of the Republic of Slovenia, Available at:
    • Statistical Office of the Republic of Slovenia (2010) Available at:http://www.stat.si/pxweb/Database/Economy/Economy.asp
    • (2010)
  • 58
    • 0000175291 scopus 로고
    • Estimation of the relationships for limited dependent variables
    • doi:10.2307/1907382
    • Tobin, J. 1958. Estimation of the relationships for limited dependent variables. Econometrica, 26(1): 24-36. (doi:10.2307/1907382)
    • (1958) Econometrica , vol.26 , Issue.1 , pp. 24-36
    • Tobin, J.1
  • 59
    • 0000539865 scopus 로고
    • An explanation for accounting income smoothing
    • doi:10.2307/2491184
    • Trueman, B. and Titman, S. 1988. An explanation for accounting income smoothing. Journal of Accounting Research, 26(SUPPL.): 127-139. (doi:10.2307/2491184)
    • (1988) Journal of Accounting Research , vol.26 , Issue.SUPPL. , pp. 127-139
    • Trueman, B.1    Titman, S.2
  • 60
    • 51249097793 scopus 로고    scopus 로고
    • Earnings management and audit quality in Europe: evidence from the private client segment market
    • doi:10.1080/09638180802016684
    • Van Tendeloo, B. and Vanstraelen, A. 2008. Earnings management and audit quality in Europe: evidence from the private client segment market. European Accounting Review, 17(3): 447-469. (doi:10.1080/09638180802016684)
    • (2008) European Accounting Review , vol.17 , Issue.3 , pp. 447-469
    • Van Tendeloo, B.1    Vanstraelen, A.2
  • 61
    • 25144459624 scopus 로고    scopus 로고
    • Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market
    • doi:10.1080/0963818042000237106
    • Vander Bauwhede, H. and Willekens, M. 2004. Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market. European Accounting Review, 13(3): 501-522. (doi:10.1080/0963818042000237106)
    • (2004) European Accounting Review , vol.13 , Issue.3 , pp. 501-522
    • Vander Bauwhede, H.1    Willekens, M.2
  • 62
    • 0037348616 scopus 로고    scopus 로고
    • Audit company size, public ownership, and companies discretionary accruals management
    • doi:10.1016/S0020-7063(03)00004-9
    • Vander Bauwhede, H., Willekens, M. and Gaeremynck, A. 2003. Audit company size, public ownership, and companies discretionary accruals management. The International Journal of Accounting, 38(1): 1-22. (doi:10.1016/S0020-7063(03)00004-9)
    • (2003) The International Journal of Accounting , vol.38 , Issue.1 , pp. 1-22
    • Vander Bauwhede, H.1    Willekens, M.2    Gaeremynck, A.3
  • 63
    • 84857210884 scopus 로고    scopus 로고
    • Determinants of voluntary audit committee formation in a two-tier board system of a post-transitional economy - the case of Slovenia
    • doi:10.1080/17449480.2011.621674
    • Zaman Groff, M. and Valentincic, A. 2011. Determinants of voluntary audit committee formation in a two-tier board system of a post-transitional economy-the case of Slovenia. Accounting in Europe, 8(1/2): 235-256. (doi:10.1080/17449480.2011.621674)
    • (2011) Accounting in Europe , vol.8 , Issue.1-2 , pp. 235-256
    • Zaman Groff, M.1    Valentincic, A.2
  • 64
    • 38849108004 scopus 로고    scopus 로고
    • The contracting benefits of accounting conservatism to lenders and borrowers
    • doi:10.1016/j.jacceco.2007.06.002
    • Zhang, J. 2008. The contracting benefits of accounting conservatism to lenders and borrowers. Journal of Accounting and Economics, 45(1): 27-54. (doi:10.1016/j.jacceco.2007.06.002)
    • (2008) Journal of Accounting and Economics , vol.45 , Issue.1 , pp. 27-54
    • Zhang, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.