January 1998
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35 Reads
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88 Citations
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Citations (1)
... Other studies investigate tax accounts such as tax contingency account or tax cushion (e.g., Cazier et al., 2011;Gupta, Laux, & Lynch, 2011), the valuation allowance of deferred tax assets (e.g., Visvanathan, 1998;Frank & Rego, 2006), deferred tax accounts (e.g., Phillips, Pincus, & Rego, 2003;Gordon & Joos, 2004;Hanlon, 2005), tax-to-book income ratio (e.g. Mills & Newberry, 2001;Lev & Nissim, 2004;Weber, 2009), and tax expense (e.g., Dhaliwal, Gleason, & Mills, 2004;Cook, Huston, & Omer, 2008;Comprix, Mills, & Schmidt, 2012) as instruments of earnings management. ...
- Citing Article
January 1998