조세혜택 또는 조세부담, 재량적 발생액 및 발생액의 질

논문상세정보
' 조세혜택 또는 조세부담, 재량적 발생액 및 발생액의 질' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • accruals quality
  • earnings management
  • tax burden
  • tax subsidy
  • 발생액의 질
  • 이익품질
  • 재량적 발생액
  • 조세부담
  • 조세혜택
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
722 1

0.0%

' 조세혜택 또는 조세부담, 재량적 발생액 및 발생액의 질' 의 참고문헌

  • 회계이익과 세무이익의 차이와 이익의 질
    김영철 세무학연구 28 (4) : 87 ~ 119 [2011]
  • 주식매수선택권 부여 기업의 소유 또는 전문경영이 조세회피성향에 미치는 영향
    오광욱 회계저널 17 (4) : 65 ~ 95 [2008]
  • 조세회피와 외국인지분율
    박종국 홍영은 세무학연구 26 (1) : 105 ~ 135 [2009]
  • 조세회피와 기업특성 및 기업가치에 관한 연구
    고윤성 김지홍 최원욱 세무학연구 24 (4) : 9 ~ 40 [2007]
  • 조세혜택이 보수주의에 미치는 영향
    남혜정 세무학연구 30 (2) : 31 ~ 65 [2013]
  • 조세피난처를 이용한 조세회피행위
    권순창 서영준 세무학연구 26 (2) : 9 ~ 34 [2009]
  • 조세동기에 의한 보수주의 회계선택이 이익분포 변형에 미치는 영향
    강내철 세무학연구 24 (3) : 39 ~ 66 [2007]
  • 이익조정과 법인세최소화 동기
    백원선 최관 회계학연구 24 (1) : 115 ~ 139 [1999]
  • 실증세무연구의 개관
    고종권 회계학연구 38 (2) : 367 ~ 446 [2013]
  • 법인세최소화와 영업현금흐름이 기업의 이익조정에 미치는 영향
    김경호 박종일 이세용 세무학연구 19 (1) : 8 ~ 222 [2002]
  • 법인세부담 완화를 위한 재량적 발생액의 조정
    위준복 회계ㆍ세무와 감사 연구 (42) : 1 ~ 25 [2005]
  • 기업지배구조가 조세회피와 기업가치의 관계에 미치는 영향
    강정연 회계학연구 39 (1) : 147 ~ 183 [2012]
  • 기업지배구조가 조세절감활동과 기업가치의 관련성에 미치는 영향에 대한 연구
    손언승 세무와회계저널 13 (3) : 385 ~ 419 [2012]
  • The use of financial accounting choice to support aggressive tax positions : Public and private firms
    Cloyds. C. Journal of Accounting Research 34 : 23 ~ 43 [1996]
  • The relation between financial and tax reporting measure of income
    Manzon, G. B. Jr. Tax Law Review 55 : 175 ~ 214 [2002]
  • The quality of accruals and earnings:The role of accrual estimation errors
    Dechow, P. The Accounting Review 77 : 35 ~ 59 [2002]
  • The persistence and value relevance of earnings from tax savings
    Brown, D. L. The University of Arizona [2006]
  • The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences
    Hanlon, M The Accounting Review 80 : 137 ~ 166 [2005]
  • The influences tax and non-tax costs on book-tax reporting differences : Public and private firms
    Mills, L. Journal of the American Taxation Association 23 : 1 ~ 19 [2001]
  • The effect of information quality on liquidity risk
    Ng, Jeffery Journal of Accounting and Economics 52 : 126 ~ 143 [2011]
  • The degradation of reported corporate profits
    Desai, M. A. Journal of Economic Perspectives 19 : 171 ~ 192 [2005]
  • Taxes, conservatism in financial reporting and value relevance of accounting data
    Kelly, S. [2005]
  • Taxes and Business Strategy. A Planning Approach
    Scholes M Pearson Prentice-Hall [1992]
  • Research in accounting for income taxes
    Graham, J. R. Journal of Accounting and Economics 53 : 412 ~ 434 [2012]
  • Performance Matched Discretionary Accrual Measures
    Kothari, S. P. Journal of Accounting and Economics 39 : 163 ~ 197 [2005]
  • Interpreting the book-tax income gap as earnings management or tax sheltering
    Seidman. J. K. SSRN [2010]
  • International Accounting Standards and Accounting Quality
    Barth, M. E. Journal of Accounting Research 46 : 467 ~ 498 [2008]
  • Identifying tax-induced earnings around TRA 96 as a function of prior tax-aggressive behavior
    Lopez, T. Journal of the American Taxation Association 20 : 37 ~ 56 [1998]
  • How to build a bridge : Eliminating the book-tax gap
    Whitaker, C The Tax Lawyer 59 : 981 ~ 1020 [2006]
  • Getting serious about corporate tax shelters : Taking a lesson from history
    Yin, G SMU Law Review 54 : 209 ~ 237 [2001]
  • Fundamental Information Analysis
    Lev, B. Journal of Accounting Research 31 : 190 ~ 215 [1993]
  • Financial reporting, tax costs and tax conformity
    Guenther, D. Journal of Accounting and Economics 23 : 225 ~ 248 [1997]
  • Evidence on the possible information loss of conforming book income and taxable income
    Hanlon, M Journal of Law and Economics 48 : 407 ~ 442 [2005]
  • Empirical evidence of implicit taxes in the corporate sector
    Wilkie, P. J The Journal of the American Taxation Association 14 : 76 ~ 92 [1992]
  • Earnings. Book Values. and Dividends in Equity Valuation
    Ohlson, J. A Contemporary Accounting Research 11 : 107 ~ 120 [1995]
  • Earnings management and incentive for minimizing corporate income taxes
    Paek, W. Korean Accounting Journal 24 : 115 ~ 139 [1999]
  • Does aggressive financial reporting accompany aggressive tax reporting(and vice versa)?
  • Discussion of The Quality of Accruals and Earnings : The Role of Accrual Estimation Errors
    McNichols, M. The Accounting Review 77 : 61 ~ 69 [2002]
  • Country-specific factors related to financial reporting and the relevance of accounting data
    Ali, A. Journal of Accounting Research 38 : 1 ~ 21 [2000]
  • Corporate tax planning effectiveness : The role of compensation based incentives
    Phillips, J. D The Accounting Review 78 : 847 ~ 874 [2003]
  • Corporate tax avoidance and the properties of corporate earnings
    Plesko, G National Tax Journal 57 : 729 ~ 738 [2004]
  • Corporate Tax Avoidance and High-powered Incentives
    Desai, M. A. Journal of Financial Economic 79 : 145 ~ 179 [2006]
  • Business analysis and valuation: using financial statements
    Palepu, K. South Western College Publications [2000]
  • Book-Tax Conformity, Earnings Persistence and the Association between Earnings and Future Cash flows
    Atwood, T. J. Journal of Accounting and Economics 50 : 111 ~ 125 [2010]
  • An unintended consequence of book-tax conformity : A loss of earnings informativeness
    Hanlon, M Journal of Accounting and Economics 46 : 294 ~ 311 [2008]