Financial reporting, tax, and real decisions: toward a unifying framework

被引：30

作者：

Shackelford, Douglas A. ^{[2
]}

Slemrod, Joel ^{[1
]}

Sallee, James M. ^{[3
]}

机构：

[1] Univ Michigan, Ann Arbor, MI 48109 USA

[2] Univ N Carolina, Chapel Hill, NC USA

[3] Univ Chicago, Chicago, IL 60637 USA

来源：

INTERNATIONAL TAX AND PUBLIC FINANCE | 2011年 / 18卷 / 04期

关键词：

Taxation; Accounting; Corporate behavior; Discretion; EARNINGS MANAGEMENT; FOREIGN EARNINGS; TAXABLE INCOME; BOOK INCOME; FIRMS; CHOICE; COSTS; CONSEQUENCES; DETERMINANTS; ACCOUNTING/;

D O I：

10.1007/s10797-011-9176-x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper provides a first step toward joint evaluation of taxation and financial reporting in the standard economic analyses of corporate behavior. It develops a framework that formalizes the idea that the attractiveness of some investment decisions is enhanced because they provide managers with discretion over the timing of taxable income and/or book income. It then examines from this perspective several current examples of tax and accounting issues.

引用

页码：461 / 494

页数：34

共 50 条

[1] Financial reporting, tax, and real decisions: toward a unifying framework
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Joel Slemrod
James M. Sallee
[J]. International Tax and Public Finance, 2011, 18 : 461 - 494
[2] The effect of financial factors on firms' financial and tax reporting decisions
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[3] Taxpayers' tax and financial reporting decisions in a game theoretical model
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[J]. CANADIAN JOURNAL OF ADMINISTRATIVE SCIENCES-REVUE CANADIENNE DES SCIENCES DE L ADMINISTRATION, 2002, 19 (02): : 155 - 172
[4] Reporting matters: the real effects of financial reporting on investing and financing decisions
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[J]. ACCOUNTING AND BUSINESS RESEARCH, 2020, 50 (05) : 425 - 442
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[8] Corporate tax compliance and financial reporting
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[9] THE TAX PRESSURE ON FINANCIAL-REPORTING
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[J]. TAXES, 1988, 66 (06): : 466 - 477
[10] TAX PROBLEMS IN FINANCIAL-REPORTING
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[J]. TAXES, 1959, 37 (12): : 1137 - 1143

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