참고문헌
- Badertscher, B., J. Phillips, M. Pincus, and S. Rego (2009). "Evidence on motivations for downward earnings management," Working Paper, Indiana University.
- Balakrishnan, K., J. Blouin, and W. Guay (2011). "Does tax aggressiveness reduce financial reporting transparency?," Working paper, University of Pennsylvania.
- Blouin, J., C. Gleason, L. Mills, and S. Sikes (2007). "What can we learn about uncertain tax benefits from FIN 48?," National Tax Journal, 60(3), 521-535. https://doi.org/10.17310/ntj.2007.3.11
- Blouin, J. and I. Tuna (2007). "Tax contingencies: Cushioning the blow to earnings?," Working Paper, University of Pennsylvania.
- Blouin, J., C. Gleason, L. Mills, and S. Sikes (2010). "Pre-empting disclosure? Firms' decisions prior to FIN No. 48," The Accounting Review 85(3), 791-815. https://doi.org/10.2308/accr.2010.85.3.791
- Cazier, R., S. Rego, X. Tian, and R. Wilson (2009). "Early evidence on the determinants of unrecognized tax benefits," Working Paper, University of Iowa.
- Cazier, R., S. Rego, X. Tian, and R. Wilson (2011). "Did FIN 48 limit the use of tax reserves as a tool for earnings management?," Working Paper, University of Iowa.
- Chen, S., X. Chen, Q. Cheng, and T. Shevlin (2010). "Are family firms more tax aggressive than non-family firms?," Journal of Financial Economics 95(1), 41-61. https://doi.org/10.1016/j.jfineco.2009.02.003
- De Simone, L., J. Robinson, and B. Stomberg (2011). "Distilling the reserve for uncertain tax positions: The revealing case of black liquor," Working Paper, University of Texas.
- De Waegenaere, A., R. Sansing, and J. Wielhouwer (2010). "Financial accounting measures of tax reporting aggressiveness," Working Paper, Dartmouth College.
- Desai, M. and D. Dharmapala (2006). "Corporate tax avoidance and high-powered incentives," Journal of Financial Economics 79(1), 145-179. https://doi.org/10.1016/j.jfineco.2005.02.002
- Dhaliwal, D., C. Gleason, and L. Mills (2004). "Last-chance earnings management: Using the tax expense to meet analysts' forecasts," Contemporary Accounting Research 21(2), 431-459. https://doi.org/10.1506/TFVV-UYT1-NNYT-1YFH
- Dunbar, A., L. Kolbasovsky, and J. Phillips (2007). "FIN 48 adoption disclosures," Working Paper, University of Connecticut.
- Dunbar, A., T. Omer, and T. Schultz (2010). "The informativeness of FIN 48 "lookforward" disclosures," Working Paper, University of Connecticut.
- Dyreng, S., M. Hanlon, and E. Maydew (2008). "Long-run corporate tax avoidance," The Accounting Review 83(1), 61-82. https://doi.org/10.2308/accr.2008.83.1.61
- Frank, M., L. Lynch, and S. Rego (2009). "Tax reporting aggressiveness and its relation to aggressive financial reporting," The Accounting Review 84(2), 467-496. https://doi.org/10.2308/accr.2009.84.2.467
- Frischmann, P., T. Shevlin, and R. Wilson (2008). "Economic consequences of increasing the conformity in accounting for uncertain tax benefits," Journal of Accounting and Economics 46(2-3), 261-278. https://doi.org/10.1016/j.jacceco.2008.08.002
- Gleason, C. and L. Mills (2002). "Materiality and contingent tax liability reporting," The Accounting Review 77(2), 317-342. https://doi.org/10.2308/accr.2002.77.2.317
- Gupta, S., R. Laux, and D. Lynch (2011). "Do firms use tax cushion reversals to meet earnings targets? Evidence from the pre- and post-FIN 48 periods," Working Paper, Michigan State University.
- Gupta, S., L. Mills, and E. Towery (2012). "FIN 48 and multistate income tax avoidance," Working Paper, University of Texas.
- Hanlon, M. (2003). "What can we infer about a firm's taxable income from its financial statements?," National Tax Journal 56(4), 831-863. https://doi.org/10.17310/ntj.2003.4.07
- Hanlon, M. and S. Heitzman (2010). "A review of tax research," Journal of Accounting and Economics 50(2-3), 127-178. https://doi.org/10.1016/j.jacceco.2010.09.002
- Hribar, P. and D. Collins (2002). "Errors in estimating accruals: Implications for empirical research," Journal of Accounting Research 40(1), 105-134. https://doi.org/10.1111/1475-679X.00041
- Koester, A. (2011). "Investor valuation of tax avoidance through uncertain tax positions," Working Paper, Georgetown University
- Levitt, A. (1998). "The importance of high quality accounting standards," Accounting Horizons 12(1), 79-82.
- Lisowsky, P. (2010). "Seeking shelter: Empirically modeling tax shelters using financial statement information," The Accounting Review 85(5), 1693-1720. https://doi.org/10.2308/accr.2010.85.5.1693
- Lisowsky, P., L. Robinson, and A. Schmidt (2012). "Do publicly disclosed tax reserves tell us about privately disclosed tax shelter activity?," Working Paper, University of Illinois.
- Manzon, G., and G. Plesko (2002). "The relation between financial and tax reporting measures of income," Tax Law Review 55, 175-214.
- Mills, L., L. Robinson, and R. Sansing (2010). "FIN 48 and tax compliance," The Accounting Review 85(5), 1721-1742. https://doi.org/10.2308/accr.2010.85.5.1721
- Nichols, N., C. Baril, and J. Briggs (2007). "And the impact is...first quarter results from adopting FIN 48," Tax Notes 116(5).
- Nichols, N. (2008). "One Year Later: An analysis of FIN 48 disclosures in 2007 Forms 10-K," Tax Notes 121(5).
- Phillips, J., M. Pincus, and S. Rego (2003). "Earnings management: New evidence based on deferred tax expense," The Accounting Review 78(2), 491-521. https://doi.org/10.2308/accr.2003.78.2.491
- Robinson, L. and A. Schmidt (2012). "Firm and investor responses to uncertain tax benefit disclosure requirements," Working Paper, Dartmouth College.
- Song, W. and A. Tucker (2008). "Corporate tax reserves, firm value, and leverage," Working Paper, Louisiana State University.
- Watson, L. (2011). "Corporate social responsibility and tax aggressiveness: An examination of unrecognized tax benefits," Working Paper, Pennsylvania State University.
- Wilson, R. (2009). "An examination of corporate tax shelter participants," The Accounting Review 84(3), 969-999. https://doi.org/10.2308/accr.2009.84.3.969