Book-Tax Conformity, Earnings Persistence and the Association Between Earnings and Future Cash Flows

By T. Atwood, Michael S. Drake, Linda A. Myers. 2010

268 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b5db2a775d106db7796b8cbb28578651c6cfa719

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. James N. Myers
2. Linda A. Myers
3. Michael S. Drake
4. T. Atwood
5. Mark H. Lang
6. K. Hussainey
7. J. Raedy

In Strategy and Management

1. James N. Myers
2. Linda A. Myers
3. Michael S. Drake
4. T. Atwood

Citations in the corpus

• Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011, unknown): “In addition, there is some indication from cross-country analyses that conformity in book and tax reporting is associated with lower quality earnings (Atwood et al. 2010) and that it distorts”
• Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2012, background): “…proposals to increase required book-tax conformity (Desai 2005; Joint Committee on Taxation [JCT] 2006; Whitaker 2006), adopt a territorial approach (Avi-Yonah 2010; Hines 2011; Hufbauer 2011), and increase enforcement actions (Shulman 2009; Department of the Treasury [DOT] 2011; Keener 2011), and…”
• A review of tax research (2010, unknown): “Depending on how much influence governments have on the standard setters of the conformed income, the number reported 34 See Atwood et al. (2010) and Goncharov and Werner (2009) for a discussion of these issues.”
• The association between book-tax conformity and earnings management (2014, unknown): “Atwood et al. (2010) include ForPTBI, because foreign earnings of multinationals may be taxed at different rates than their domestic statutory rate, and DIV to control for potential cross-sectional differences in current tax expense arising from dividend distributions (e.g., such as the transition…”
• CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES (2011, unknown): “38 Atwood et al. (2010) calculate conformity measures for 1993-2005.”