Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes

By Benjamin C. Ayers, Stacie Kelley Laplante, Sean T. McGuire. 2008

136 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/22947f088caa13a9bb98456bb814183eddc84ec4

Citations in the corpus

• Audit Fees and Book-Tax Differences (2012, unknown): “…does not appear that our results are driven by measurement error due to tax credits in the 20 We use total accruals rather than abnormal accruals (Ayers et al. 2009), because total accruals are more readily available to auditors and Jones et al. (2008) show that total accruals are as effective…”
• Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, unknown): “…evidence suggests that they adjust accounting figures by incorporating offbalance-sheet financing (Kraft, 2011), but they sometimes fail to incorporate all accounting information into their recommendations, particularly for taxes (Ayers et al., 2010) or asset securitizations (Barth et al., 2012).”