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Research in Accounting for Income TaxesJohn R. GrahamDuke University - Fuqua School of Business; National Bureau of Economic Research (NBER) Jana Smith RaedyUniversity of North Carolina at Chapel Hill Douglas A. ShackelfordUniversity of North Carolina at Chapel Hill; National Bureau of Economic Research (NBER); University of North Carolina (UNC) at Chapel Hill - Accounting Area March 2011 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.
Number of Pages in PDF File: 84 Keywords: accounting for income taxes, accounting, taxes, earnings management, asset pricing JEL Classification: G12, H25, M41 working papers seriesDate posted: December 7, 2008 ; Last revised: September 20, 2012Suggested CitationContact Information
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