Matches in SemOpenAlex for { <https://semopenalex.org/work/W2105115962> ?p ?o ?g. }
- W2105115962 abstract "This paper comprehensively reviews the Accounting for Income Taxes (AFIT). It begins by identifying four distinctive aspects of AFIT and briefly covering the rules surrounding AFIT. It then reviews the existing studies in detail and offers suggestions for future research. We emphasize the research questions that have been addressed (most of which relate to whether the tax accounts are used to manage earnings and whether the tax accounts are priced by equity market participants). We also highlight areas that have not received as much research attention or warrant future analysis." @default.
- W2105115962 created "2016-06-24" @default.
- W2105115962 creator A5083671382 @default.
- W2105115962 creator A5088879420 @default.
- W2105115962 creator A5089514619 @default.
- W2105115962 date "2011-01-01" @default.
- W2105115962 modified "2023-10-16" @default.
- W2105115962 title "Research in Accounting for Income Taxes" @default.
- W2105115962 cites W135807684 @default.
- W2105115962 cites W1519656201 @default.
- W2105115962 cites W1534868934 @default.
- W2105115962 cites W1537097801 @default.
- W2105115962 cites W1550411722 @default.
- W2105115962 cites W1551622374 @default.
- W2105115962 cites W1554060338 @default.
- W2105115962 cites W1589707757 @default.
- W2105115962 cites W1826987634 @default.
- W2105115962 cites W1967314278 @default.
- W2105115962 cites W1982318074 @default.
- W2105115962 cites W1986187321 @default.
- W2105115962 cites W1986984203 @default.
- W2105115962 cites W1987261758 @default.
- W2105115962 cites W1998689051 @default.
- W2105115962 cites W20017803 @default.
- W2105115962 cites W2006862483 @default.
- W2105115962 cites W2010372030 @default.
- W2105115962 cites W2012764608 @default.
- W2105115962 cites W2014983392 @default.
- W2105115962 cites W2018587930 @default.
- W2105115962 cites W2022313802 @default.
- W2105115962 cites W2022390527 @default.
- W2105115962 cites W2037830514 @default.
- W2105115962 cites W2039479473 @default.
- W2105115962 cites W2041585309 @default.
- W2105115962 cites W2048094201 @default.
- W2105115962 cites W2049703565 @default.
- W2105115962 cites W2052346056 @default.
- W2105115962 cites W2056876635 @default.
- W2105115962 cites W2060563930 @default.
- W2105115962 cites W2075789206 @default.
- W2105115962 cites W2077191195 @default.
- W2105115962 cites W2078821745 @default.
- W2105115962 cites W2081843949 @default.
- W2105115962 cites W2086572515 @default.
- W2105115962 cites W2091506142 @default.
- W2105115962 cites W2094518471 @default.
- W2105115962 cites W2099495326 @default.
- W2105115962 cites W2106861844 @default.
- W2105115962 cites W2113373578 @default.
- W2105115962 cites W2124597406 @default.
- W2105115962 cites W2131554791 @default.
- W2105115962 cites W2133755485 @default.
- W2105115962 cites W2141881782 @default.
- W2105115962 cites W2147635645 @default.
- W2105115962 cites W2151196601 @default.
- W2105115962 cites W2155195386 @default.
- W2105115962 cites W2155933271 @default.
- W2105115962 cites W2156457893 @default.
- W2105115962 cites W2176562664 @default.
- W2105115962 cites W2176742687 @default.
- W2105115962 cites W2231407675 @default.
- W2105115962 cites W2258079995 @default.
- W2105115962 cites W2260472249 @default.
- W2105115962 cites W2267377575 @default.
- W2105115962 cites W2272051631 @default.
- W2105115962 cites W2279172892 @default.
- W2105115962 cites W2289640420 @default.
- W2105115962 cites W2292141526 @default.
- W2105115962 cites W2321192248 @default.
- W2105115962 cites W2323356144 @default.
- W2105115962 cites W2326998660 @default.
- W2105115962 cites W2329320632 @default.
- W2105115962 cites W2619618745 @default.
- W2105115962 cites W2653510669 @default.
- W2105115962 cites W3023181463 @default.
- W2105115962 cites W3121574317 @default.
- W2105115962 cites W3121685591 @default.
- W2105115962 cites W3121826052 @default.
- W2105115962 cites W3121827328 @default.
- W2105115962 cites W3121890812 @default.
- W2105115962 cites W3122132102 @default.
- W2105115962 cites W3122423020 @default.
- W2105115962 cites W3122451348 @default.
- W2105115962 cites W3122584714 @default.
- W2105115962 cites W3123131180 @default.
- W2105115962 cites W3123184718 @default.
- W2105115962 cites W3123207688 @default.
- W2105115962 cites W3123214587 @default.
- W2105115962 cites W3123370921 @default.
- W2105115962 cites W3123491384 @default.
- W2105115962 cites W3123593299 @default.
- W2105115962 cites W3123672344 @default.
- W2105115962 cites W3123775747 @default.
- W2105115962 cites W3123907653 @default.
- W2105115962 cites W3124173598 @default.
- W2105115962 cites W3124206883 @default.
- W2105115962 cites W3124401333 @default.
- W2105115962 cites W3124533525 @default.
- W2105115962 cites W3124726071 @default.
- W2105115962 cites W3124758923 @default.