Abstract

http://ssrn.com/abstract=1312005
 
 

References (155)



 
 

Citations (22)



 


 



Research in Accounting for Income Taxes


John R. Graham


Duke University; NBER

Jana Smith Raedy


University of North Carolina at Chapel Hill

Douglas A. Shackelford


University of North Carolina Kenan-Flagler Business School; National Bureau of Economic Research (NBER)

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 series


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Date posted: December 7, 2008 ; Last revised: September 20, 2012

Suggested Citation

Graham, John R. and Raedy, Jana Smith and Shackelford, Douglas A., Research in Accounting for Income Taxes (March 2011). Available at SSRN: http://ssrn.com/abstract=1312005 or http://dx.doi.org/10.2139/ssrn.1312005

Contact Information

John Robert Graham
Duke University ( email )
Box 90120
Durham, NC 27708-0120
United States
919-660-7857 (Phone)
919-660-8030 (Fax)
NBER
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
Jana Smith Raedy
University of North Carolina at Chapel Hill ( email )
McColl Building
Chapel Hill, NC 27599-3490
United States
919-962-7475 (Phone)
919-962-4727 (Fax)

Douglas A. Shackelford (Contact Author)
University of North Carolina Kenan-Flagler Business School ( email )
Kenan-Flagler Business School
Chapel Hill, NC 27599-3490
United States
919-962-3197 (Phone)
919-962-4727 (Fax)

National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
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References:  155
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