Phillips, J., & Pincus, M., & Rego, S. O. (2003). EarningsManagement: New Evidence Based on Deferred Tax Expense. The Accounting Review 78 No.2: 491-521.
Mills, L., Newberry, K., Trautman, W., (2002). Trends in book-taxincome and balance sheet differences. Tax Notes 96,1109-1124(Special Report).
Miller, G. S., & Skinner, D. J. (1998). Determinants of the valuationallowance for deferred tax assets under SFAS No. 109. TheAccounting Review 73 (April): 213-233.
Merchant. K. A. (1989). Rewarding results: Motivating profit centermanagers. Harvard Business School Press, Boston, MA.
McNichols. (2000). Research design issues in earnings managementstudies. Journal of Accounting and Public Policy 19: 313-345
Manzon, G., Plesko, G., (2002). The relation between financial andtax reporting measures of income. Tax Law Review: 175-214.
Kothari, S. P., & Leone, A. J., & Wasley, C. E. (2005). Performancematched discretionary accrual measures. Journal of Accountingand Economics 39: 163-197.
K-IFRS 기업회계기준서 제1012호 법인세
한국회계연구원 회계기준위원회[2013]
Joos, P., Pratt, J., Young, S., (2005). Using Deferred Taxes toDetect Earnings Management: Future Evidence IndianaUniversity Working Paper.
Jones, J. (1991). Earnings management during import reliefinvestigations. Journal of Accounting Research 29: 193-228.
Healy, P. 1985. “The Effect of Bonus Schemes on Accounting Decisions.” J ournal of Accounting and Economics 7: 85-107.
Hanlon, M., (2003). What can we infer about a firm's taxableincome from its financial statements? National Tax Journal LⅥ:831-863.
Graham, J. R., & Raedy, J. S., & Shackelford, D. A. (2012). Research in accounting for income taxes. Journal ofAccounting and Economics 53: 412-434.
Dhaliwal, D. S., & Gleason, C. A., & Mills, L.F. (2004). Last-ChanceEarnings Management: Using the Tax Expense to MeetAnalyst’s Forecasts. Contemporary Accounting Research 21(2):431-459.
Dechow, P. M., & Sloan, R. G., & Sweeney, A. P. (1995). DetectingEarnings Management. The Accounting Review 70: 193-225.
Dechow, P. M., & Dichev, L. D. (2002). The quality of accruals andearnings: The role of accrual estimation errors. TheAccounting Review 77 (Supplement): 35-59.
DeFond, M. L., & Park, C. W. (1997). Smoothing income inanticipation of furture earnings. Journal of Accounting andEconomics 23: 115-139.