Research in Accounting for Income Taxes

John Graham, Jana Raedy and Douglas Shackelford ()

No 15665, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer on AFIT. The second half reviews 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) and highlight areas that have not received much research attention. We close with a call for a theoretical framework, more study of the inconsistencies between research and practice, and improved econometrics.

JEL-codes: H25 M41 M48 (search for similar items in EconPapers)
Date: 2010-01
New Economics Papers: this item is included in nep-acc and nep-pub
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Citations: View citations in EconPapers (11)

Published as Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.

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