연구동향 분석

“공격적인 재무보고와 공격적인 세무보고간 의 관련성”

김철환 김대현 전규안 2012년

논문상세정보
인용/피인용

' “공격적인 재무보고와 공격적인 세무보고간 의 관련성”' 의 참고문헌

  • 조세회피에 대한 자본시장의 반응에 관한 연구
    최동춘 국제회계연구 42 327-358 [2012]
  • 재량적발생액과 조세혜택의 상호작용이 회계이익과 과세소득의 차이에 미치는 영향
    박승식 국제회계연구 19 59-82 [2007]
  • 재량성 지출을 이용한 이익조정
    양동재 경영교육연구 26 3 427-450 [2011]
  • 이익조정 행위의 측정치로서 회계이익과 과세소득 차이의 유용성에 관한 연구
    주인기 회계학연구 30 2 237-275 [2005]
  • 미국에서의 법인용 택스 셸터(corporate tax shelter)에 관한 연구
    이용우 조세법연구 15 2 324-356 [2009]
  • “기업지배구조의 질이 조세회피 행위에 미치는 영향”
    최학삼 경영교육연구 50 305-322 [2008]
  • Theft and taxation
    Desai. M. - [2004]
  • The relation between financial and tax reporting measures of income
    Manzon, G. B. Tax law Review 55 175-214 [2002]
  • The persistence and pricing of earnings, accruals and cash flows when firms have large book-tax differences
    Hanlon, M The Accounting Review 80 1 137-166 [2005]
  • The influence of tax and nontax costs on book- tax reporting differences : Public and private firms
    Mills, L. Journal of the American Taxation Association Spring 1-19 [2001]
  • The effect of deferred taxes on security prices
    Chaney, P. K. Journal of Accounting, Auditing and Finance 9 91-116 [1994]
  • The cross-country determinants of corporate tax aggressiveness
    Atwood, T. - [2010]
  • The Relation between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks
    Gunny, K. - [2005]
  • The Problem of Corporate Tax Shelters; Discussion, Analysis and Legislative Proposals
  • The Divergence between Book and Tax Income, In Tax policy and the Economy 17
    Desai, M. A. 169-206 [2003]
  • Taxable income, future earings, and equity values
    Lev, B. The Accounting Review 79 4 1039-1074 [2004]
  • Tax reporting aggressiveness and its relation to aggressive financial reporting
    Frank, M. The Accounting Review 84 2 467-496 [2009]
  • Tax Shelters and Corporate Debt Policy
    Graham. J. R. Journal of Financial Economics 81 3 563-594 [2006]
  • Strategic Tax and Financial Reporting Decisions
    Mills. L. Contemporary Accounting Research 17 1 85-106 [2000]
  • Shelter Fallout? Corporate Taxes Down, Profits Up
    Sullivan, M. A. Tax Notes 2 635-656 [1999]
  • Long-Run Corporate Tax Avoidance
    Dyreng. S. - [2005]
  • Evidence and Theory on Corporate Tax Shelters
    Plesko, G. A. 367-371 [2000]
  • Empirical Tax Research in Accounting
    Shackelford, D. A. Journal of Accounting and Economics 31 321-387 [2001]
  • Earnings management : New evidence based on deferred tax expense
    Phillips, J. The Accounting Review 78 491-521 [2003]
  • Earnings Management during Import Relief Investigation
    Jones, J. Journal of Accounting Research 29 Autumn 193-228 [1991]
  • Detecting Earnings Management
    Dechow, P. The Accounting Review 70 2 193-225 [1995]
  • Corporate tax avoidance and the properties of corporate earnings
    Plesko. G. National Tax Journal 57 3 729-738 [2004]
  • Corporate tax avoidance and high powered incentives
    Desai, M. The Accounting Review 79 1 145-179 [2006]
  • Corporate Tax Avoidance and Firm Value
    Desai. M. - [2005]
  • Commentary : Corporate tax shelters and book-tax differences
    Shevlin. T. Tax Law Review 55 427-443 [2002]
  • An examination of corporate tax shelter participants
    Wilson The Accounting Review 84 969-999 [2009]
  • A review of the earnings management literature and its implications for standard setting
    Healy, P. - [1998]