The association between book-tax conformity and earnings management

By Bradley S. Blaylock, Fabio B. Gaertner, Terry Shevlin. Review of accounting studies, 2014

116 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/bffb864e959b781eecdc345491b5a57dff7836ff

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. Jian Zhou
2. Jaehyeong Kim
3. Yongtae Kim

In Economics and Econometrics

1. Jian Zhou
2. Jaehyeong Kim
3. Yongtae Kim

Citations in the corpus

• Languages and earnings management (2017, methodology): “We obtain data on insider trading restrictions in each country from Denis and Xu (2013) and book-tax conformity measures from Blaylock et al. (2015).”