Research in accounting for income taxes

John R. Graham, Jana S. Raedy and Douglas A. Shackelford

Journal of Accounting and Economics, 2012, vol. 53, issue 1, 412-434

Abstract: This paper comprehensively reviews the Accounting for Income Taxes (AFIT) literature. We begin by identifying four distinctive aspects of AFIT and briefly covering the rules surrounding AFIT. We then review the existing studies in detail and offer 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 much research attention and that warrant future analysis.

Keywords: Accounting for income taxes; Book-tax differences; Earnings managements; Market pricing (search for similar items in EconPapers)
JEL-codes: H25 M41 M48 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (73)

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Working Paper: Research in Accounting for Income Taxes (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:jaecon:v:53:y:2012:i:1:p:412-434

DOI: 10.1016/j.jacceco.2011.11.006

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