Research in accounting for income taxes

Journal Article (Journal Article)

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. © 2011 Elsevier B.V.

Full Text

Duke Authors

Cited Authors

  • Graham, JR; Raedy, JS; Shackelford, DA

Published Date

  • February 1, 2012

Published In

Volume / Issue

  • 53 / 1-2

Start / End Page

  • 412 - 434

International Standard Serial Number (ISSN)

  • 0165-4101

Digital Object Identifier (DOI)

  • 10.1016/j.jacceco.2011.11.006

Citation Source

  • Scopus