-
1
-
-
9544235850
-
-
Office of Tax Analysis Working Paper. Washington, D.C.: U.S. Department of the Treasury, May
-
Boynton, Charles, Paul Dobbins, Portia DeFilippes, and Michael Cooper. "Consolidation Issues in SOI 1997 Form 1120 Book Data Compared to Matched COMPUSTAT Data." Office of Tax Analysis Working Paper. Washington, D.C.: U.S. Department of the Treasury, May 2003.
-
(2003)
Consolidation Issues in SOI 1997 Form 1120 Book Data Compared to Matched COMPUSTAT Data.
-
-
Boynton, C.1
Dobbins, P.2
DeFilippes, P.3
Cooper, M.4
-
2
-
-
21144470906
-
Earnings management and the corporate alternative minimum tax
-
Boynton, Charles, Paul Dobbins, and George A. Plesko. "Earnings Management and the Corporate Alternative Minimum Tax." Journal of Accounting Research 30 (Supplement, 1992): 131-53.
-
(1992)
Journal of Accounting Research
, vol.30
, Issue.SUPPL.
, pp. 131-153
-
-
Boynton, C.1
Dobbins, P.2
Plesko, G.A.3
-
3
-
-
9544255682
-
The evolving schedule M-3: A new era of corporate show and tell?
-
September
-
Boynton, Charles, and Lillian Mills. "The Evolving Schedule M-3: A New Era of Corporate Show and Tell?" National Tax Journal 57 No. 3 (September, 2004): 757-72.
-
(2004)
National Tax Journal
, vol.57
, Issue.3
, pp. 757-772
-
-
Boynton, C.1
Mills, L.2
-
4
-
-
9544225725
-
The divergence between book and tax income
-
edited by James M. Poterba, Cambridge, MA: MIT Press
-
Desai, Mihir A. "The Divergence Between Book and Tax Income." In Tax Policy and the Economy, Volume 17, edited by James M. Poterba, 169-206. Cambridge, MA: MIT Press, 2003.
-
(2003)
Tax Policy and the Economy
, vol.17
, pp. 169-206
-
-
Desai, M.A.1
-
5
-
-
0001771628
-
On estimating corporate tax liabilities from financial statements
-
December 2
-
Dworin, Lowell. "On Estimating Corporate Tax Liabilities from Financial Statements." Tax Notes 29 (December 2, 1985): 965-71.
-
(1985)
Tax Notes
, vol.29
, pp. 965-971
-
-
Dworin, L.1
-
7
-
-
1542470300
-
The persistence and pricing of earnings, accruals and cash flows when firms have large book-tax differences
-
Ann Arbor, MI: University of Michigan
-
Hanlon, Michelle. "The Persistence and Pricing of Earnings, Accruals and Cash Flows When Firms Have Large Book-Tax Differences." University of Michigan Working Paper. Ann Arbor, MI: University of Michigan, 2003a.
-
(2003)
University of Michigan Working Paper
-
-
Hanlon, M.1
-
8
-
-
1542709511
-
What can we infer about a firm's taxable income from its financial statements?
-
December
-
Hanlon, Michelle. "What Can We Infer About a Firm's Taxable Income from its Financial Statements?" National Tax Journal 56 No. 4 (December, 2003b): 831-63.
-
(2003)
National Tax Journal
, vol.56
, Issue.4
, pp. 831-863
-
-
Hanlon, M.1
-
9
-
-
77249133048
-
The accounting treatment of the tax benefits of employee stock options: Implications for financial accounting and tax research
-
March
-
Hanlon, Michelle, and Terry Shevlin. "The Accounting Treatment of the Tax Benefits of Employee Stock Options: Implications for Financial Accounting and Tax Research." Accounting Horizons 16 No. 1 (March, 2002): 1-16.
-
(2002)
Accounting Horizons
, vol.16
, Issue.1
, pp. 1-16
-
-
Hanlon, M.1
Shevlin, T.2
-
10
-
-
1542470297
-
Recent trends in stock options
-
Washington, D.C.: U.S. Treasury, March
-
Jaquette, Scott, Matthew Knittel, and Karl Russo. "Recent Trends in Stock Options." Office of Tax Analysis Working Paper No. 89. Washington, D.C.: U.S. Treasury, March, 2003.
-
(2003)
Office of Tax Analysis Working Paper No. 89
, vol.89
-
-
Jaquette, S.1
Knittel, M.2
Russo, K.3
-
12
-
-
0038405410
-
Using deferred taxes to infer the quality of accruals
-
Cambridge, MA: Massachusetts Institute of Technology
-
Joos, Peter, Jamie Pratt, and S. David Young. "Using Deferred Taxes to Infer the Quality of Accruals." MIT Working Paper. Cambridge, MA: Massachusetts Institute of Technology, 2002.
-
(2002)
MIT Working Paper
-
-
Joos, P.1
Pratt, J.2
Young, S.D.3
-
13
-
-
1542680629
-
Book and tax (part one): A selective exploration of two parallel universe
-
May 12
-
Knott, Alvin, and Jacob Rosenfeld. "Book and Tax (Part One): A Selective Exploration of Two Parallel Universe." Tax Notes 99 No. 6 (May 12, 2003a): 865-97.
-
(2003)
Tax Notes
, vol.99
, Issue.6
, pp. 865-897
-
-
Knott, A.1
Rosenfeld, J.2
-
14
-
-
1542680629
-
Book and tax (part two): A selective exploration of two parallel universes
-
May 19
-
Knott, Alvin, and Jacob Rosenfeld. "Book and Tax (Part Two): A Selective Exploration of Two Parallel Universes." Tax Notes 99 No. 7 (May 19, 2003b): 1043-80.
-
(2003)
Tax Notes
, vol.99
, Issue.7
, pp. 1043-1080
-
-
Knott, A.1
Rosenfeld, J.2
-
15
-
-
0037729378
-
The relation between financial and tax reporting measures of income
-
Winter
-
Manzon, Gil, and George A. Plesko. "The Relation Between Financial and Tax Reporting Measures of Income." Tax Law Review 55 No. 2 (Winter, 2002): 175-214.
-
(2002)
Tax Law Review
, vol.55
, Issue.2
, pp. 175-214
-
-
Manzon, G.1
Plesko, G.A.2
-
16
-
-
1542470305
-
Did enron pay taxes?: Using accounting information to decipher tax status
-
August 19
-
McGill, Gary, and Edmund Outslay. "Did Enron Pay Taxes?: Using Accounting Information to Decipher Tax Status." Tax Notes (August 19, 2002): 1125-36.
-
(2002)
Tax Notes
, pp. 1125-1136
-
-
McGill, G.1
Outslay, E.2
-
17
-
-
9544222273
-
Lost in translation: Detecting tax shelter activity in financial statements
-
September
-
McGill, Gary, and Edmund Outslay. "Lost in Translation: Detecting Tax Shelter Activity in Financial Statements." National Tax Journal 57 No. 3 (September, 2004): 739-56.
-
(2004)
National Tax Journal
, vol.57
, Issue.3
, pp. 739-756
-
-
McGill, G.1
Outslay, E.2
-
18
-
-
0032265358
-
Book-tax differences and internal revenue service adjustments
-
Autumn
-
Mills, Lillian. "Book-Tax Differences and Internal Revenue Service Adjustments." Journal of Accounting Research 36 No. 2 (Autumn, 1998): 343-56.
-
(1998)
Journal of Accounting Research
, vol.36
, Issue.2
, pp. 343-356
-
-
Mills, L.1
-
19
-
-
1542604462
-
Bridging the reporting gap: A proposal for more informative reconciling of book and tax income
-
December
-
Mills, Lillian, and George A. Plesko. "Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income." National Tax Journal 56 No. 4 (December, 2003): 865-93.
-
(2003)
National Tax Journal
, vol.56
, Issue.4
, pp. 865-893
-
-
Mills, L.1
Plesko, G.A.2
-
20
-
-
1542785881
-
Trends in book-tax income and balance sheet differences
-
August 19
-
Mills, Lillian, Kaye Newberry, and William Trautman. "Trends in Book-Tax Income and Balance Sheet Differences." Tax Notes 96 No. 8 (August 19, 2002): 1109-24.
-
(2002)
Tax Notes
, vol.96
, Issue.8
, pp. 1109-1124
-
-
Mills, L.1
Newberry, K.2
Trautman, W.3
-
21
-
-
0038400993
-
Earnings management: New evidence based on deferred tax expense
-
April
-
Phillips, John, Morton Pincus, and Sonja Rego. "Earnings Management: New Evidence Based on Deferred Tax Expense." The Accounting Review 78 No. 2 (April, 2003): 491-521.
-
(2003)
The Accounting Review
, vol.78
, Issue.2
, pp. 491-521
-
-
Phillips, J.1
Pincus, M.2
Rego, S.3
-
22
-
-
0038694452
-
Book-tax differences and the measurement of corporate income
-
Washington, D.C.: National Tax Association
-
Plesko, George A. "Book-Tax Differences and the Measurement of Corporate Income." In Proceedings of the Ninety-Second Annual Conference on Taxation, 171-6. Washington, D.C.: National Tax Association, 2000a.
-
(2000)
Proceedings of the Ninety-Second Annual Conference on Taxation
, pp. 171-176
-
-
Plesko, G.A.1
-
23
-
-
0038356118
-
Evidence and theory on corporate tax shelters
-
Washington, D.C.: National Tax Association
-
Plesko, George A. "Evidence and Theory on Corporate Tax Shelters." Proceedings of the Ninety-Second Annual Conference on Taxation, 367-71. Washington, D.C.: National Tax Association, 2000b.
-
(2000)
Proceedings of the Ninety-Second Annual Conference on Taxation
, pp. 367-371
-
-
Plesko, G.A.1
-
24
-
-
0038067017
-
Reconciling corporation book and tax net income, tax years 1996-1998
-
Spring
-
Plesko, George A. "Reconciling Corporation Book and Tax Net Income, Tax Years 1996-1998." SOI Bulletin 21 No. 4 (Spring, 2002): 1-16.
-
(2002)
SOI Bulletin
, vol.21
, Issue.4
, pp. 1-16
-
-
Plesko, G.A.1
-
25
-
-
0003282896
-
An evaluation of alternative measures of corporate tax rates
-
June
-
Plesko, George A. "An Evaluation of Alternative Measures of Corporate Tax Rates." Journal of Accounting and Economics 35 No. 2 (June, 2003): 201-26.
-
(2003)
Journal of Accounting and Economics
, vol.35
, Issue.2
, pp. 201-226
-
-
Plesko, G.A.1
-
27
-
-
1542785023
-
-
U.S. Department of the Treasury Testimony before the Senate Committee on Finance. Washington, D.C., March 8
-
Talisman, Jonathan. "Penalty and Interest Provisions, Corporate Tax Shelters." U.S. Department of the Treasury Testimony before the Senate Committee on Finance. Washington, D.C., March 8, 2000.
-
(2000)
Penalty and Interest Provisions, Corporate Tax Shelters
-
-
Talisman, J.1
-
29
-
-
9544256297
-
-
Washington, D.C., January 2
-
U.S. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations. "Report On Fishtail, Bacchus, Sundance, and Slapshot: Four Enron Transactions Funded and Facilitated by U.S. Financial Institutions." Washington, D.C., January 2, 2003.
-
(2003)
Report on Fishtail, Bacchus, Sundance, and Slapshot: Four Enron Transactions Funded and Facilitated by U.S. Financial Institutions
-
-
-
30
-
-
77249151423
-
Conservatism in accounting part II: Evidence and research opportunities
-
December
-
Watts, Ross. "Conservatism in Accounting Part II: Evidence and Research Opportunities." Accounting Horizons 17 No. 4 (December, 2003): 287-301.
-
(2003)
Accounting Horizons
, vol.17
, Issue.4
, pp. 287-301
-
-
Watts, R.1
-
31
-
-
0345131390
-
Ten truths about tax shelters
-
Weisbach, David A. "Ten Truths About Tax Shelters." Tax Law Review 55 No. 2 (2002): 215-53.
-
(2002)
Tax Law Review
, vol.55
, Issue.2
, pp. 215-253
-
-
Weisbach, D.A.1
|