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Mills, Lillian F.
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
11
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10
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2
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1
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1
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1
Book-tax differences and accounting conservatism : some empirical evidence from Vietnam
Mai Thi Hoang Minh
;
Le Thi Bao Nhu
- In:
Vietnam's socio-economic development : a social science …
24
(
2019
)
98
,
pp. 47-62
Persistent link: https://www.econbiz.de/10012258471
Saved in:
2
Book-tax differences and costs of private debt
Moore, Jared A.
;
Li, Xu
- In:
Advances in accounting : a research annual
42
(
2018
),
pp. 70-82
Persistent link: https://www.econbiz.de/10011933402
Saved in:
3
Book-tax conformity and capital structure
Blaylock, Bradley
;
Gaertner, Fabio B.
;
Shevlin, Terry
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 903-932
Persistent link: https://www.econbiz.de/10011690313
Saved in:
4
Trends in the sources of permanent and temporary book-tax differences during the Schedule M-3 Era
Gaertner, Fabio B.
;
Laplante, Stacie K.
;
Lynch, Daniel P.
- In:
National tax journal
69
(
2016
)
4
,
pp. 785-808
Persistent link: https://www.econbiz.de/10011620358
Saved in:
5
Determinants and consequences of tax service provider choice in the not-for-profit sector
Neuman, Stevanie S.
;
Omer, Thomas C.
;
Thompson, Anne M.
- In:
Contemporary accounting research : a journal of the …
32
(
2015
)
2
,
pp. 703-735
Persistent link: https://www.econbiz.de/10011344213
Saved in:
6
Book-tax conformity and earnings management : insights from European one- and two-book systems
Watrin, Christoph
;
Ebert, Nadine
;
Thomsen, Martin
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
2
,
pp. 55-89
Persistent link: https://www.econbiz.de/10010472066
Saved in:
7
Audit fees and book-tax differences
Hanlon, Michelle Lee
;
Krishnan, Gopal
;
Mills, Lillian F.
- In:
The journal of the American Taxation Association : a …
34
(
2012
)
1
,
pp. 55-86
Persistent link: https://www.econbiz.de/10009668299
Saved in:
8
Reconciling global financial reporting with domestic taxation
Bokulic, Caitlin
;
Henry, Erin
;
Plesko, George A.
- In:
National tax journal
65
(
2012
)
4
,
pp. 933-960
Persistent link: https://www.econbiz.de/10009680338
Saved in:
9
Reporting of book-tax differences for financial and tax purposes : a case study
Sonnier, Blaise M.
;
Hennig, Cherie J.
;
Everett, John O.
; …
- In:
Journal of accounting education
30
(
2012
)
1
,
pp. 58-79
Persistent link: https://www.econbiz.de/10009685117
Saved in:
10
Empirical evidence on the impact of book-tax differences on divergence of opinion among investors
Comprix, Joseph
;
Graham, Roger C.
;
Moore, Jared A.
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
1
,
pp. 51-78
Persistent link: https://www.econbiz.de/10009007235
Saved in:
11
The effects of increased book-tax difference tax return disclosures on firm valuation and behavior
Donohoe, Michael P.
;
McGill, Gary A.
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 35-65
Persistent link: https://www.econbiz.de/10009384122
Saved in:
12
Understanding the basics of SFAS 109
Holtzman, Yair
;
Nagel, Paul
- In:
The journal of management development
30
(
2011
)
1
,
pp. 106-111
Persistent link: https://www.econbiz.de/10008939143
Saved in:
13
Mark-to-market and the widening gap between financial and tax accounting
Spalding, Albert D. <Jr.>
- In:
Global journal of business research : GJBR
5
(
2011
)
1
,
pp. 125-137
Persistent link: https://www.econbiz.de/10008810494
Saved in:
14
Bilanzierung und Offenlegung von Ertragsteuerrisiken : Quo vadis? ; unsichere Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB
Benzel, Ute
;
Linzbach, Meike
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
5
(
2010
)
11
,
pp. 499-503
Persistent link: https://www.econbiz.de/10008696639
Saved in:
15
Inferring US tax liability from financial statement information
Lisowsky, Petro
- In:
The journal of the American Taxation Association : a …
31
(
2009
)
1
,
pp. 29-63
Persistent link: https://www.econbiz.de/10003889339
Saved in:
16
The influence of differences in taxable income and book income on the bond credit market
Crabtree, Aaron
;
Maher, John J.
- In:
The journal of the American Taxation Association : a …
31
(
2009
)
1
,
pp. 75-99
Persistent link: https://www.econbiz.de/10003889355
Saved in:
17
Book-tax conformity : implications for multinational firms
Hanlon, Michelle Lee
;
Maydew, Edward L.
- In:
National tax journal
62
(
2009
)
1
,
pp. 127-153
Persistent link: https://www.econbiz.de/10003861730
Saved in:
18
Internationalization of income measures and the U.S. book-tax relationship
Shaviro, Daniel N.
- In:
National tax journal
62
(
2009
)
1
,
pp. 155-167
Persistent link: https://www.econbiz.de/10003861735
Saved in:
19
Earnings management, corporate tax shelters, and book-tax alignment
Desai, Mihir A.
;
Dharmapala, Dhammika
- In:
National tax journal
62
(
2009
)
1
,
pp. 169-186
Persistent link: https://www.econbiz.de/10003861739
Saved in:
20
The case of Google : the irrational exuberant taxation of intellectual informational enterprises
Briloff, Abraham J.
;
Briloff, Leonore A.
- In:
International journal of critical accounting : IJCA
1
(
2009
)
1/2
,
pp. 58-64
Persistent link: https://www.econbiz.de/10003910060
Saved in:
21
Financial and tax accounting : transparency and "truth"
Freedman, Judith
- In:
Tax and corporate governance
,
(pp. 71-92)
.
2008
Persistent link: https://www.econbiz.de/10003673182
Saved in:
22
Tax misreporting and avoidance by nonprofit organizations
Omer, Thomas C.
;
Yetman, Robert J.
- In:
The journal of the American Taxation Association : a …
29
(
2007
)
1
,
pp. 61-86
Persistent link: https://www.econbiz.de/10003455918
Saved in:
23
Interjurisdictional taxation and attribution rules
Conrad, Robert F.
- In:
Public finance review : PFR
34
(
2006
)
5
,
pp. 505-526
Persistent link: https://www.econbiz.de/10003374201
Saved in:
24
Book tax conformity for corporate income : an introduction to the issues
Hanlon, Michelle Lee
;
Shevlin, Terry
- In:
Tax policy and the economy
19
(
2005
),
pp. 101-134
Persistent link: https://www.econbiz.de/10003296976
Saved in:
25
Evidence for the possible information loss of conforming book income and taxable income
Hanlon, Michelle Lee
;
Laplante, Stacie Kelley
;
Shevlin, …
- In:
The journal of law & economics
48
(
2005
)
2
,
pp. 407-442
Persistent link: https://www.econbiz.de/10003279816
Saved in:
26
The David R. Tillinghast lecture "The Odd Couple" : A common future for financial and tax accounting
Schön, Wolfgang
- In:
Tax law review
58
(
2005
)
2
,
pp. 111-148
Persistent link: https://www.econbiz.de/10003172638
Saved in:
27
Corporate tax avoidance and the properties of corporate earnings
Plesko, George A.
- In:
National tax journal
57
(
2004
)
3
,
pp. 729-738
Persistent link: https://www.econbiz.de/10002395629
Saved in:
28
Lost in translation : detecting tax shelter activity in financial statements
McGill, Gary A.
;
Outslay, Edmund
- In:
National tax journal
57
(
2004
)
3
,
pp. 739-756
Persistent link: https://www.econbiz.de/10002395697
Saved in:
29
The evolving schedule M-3 : a new era of corporate show and tell?
Boynton, Charles
;
Mills, Lillian F.
- In:
National tax journal
57
(
2004
)
3
,
pp. 757-772
Persistent link: https://www.econbiz.de/10002395911
Saved in:
30
Do foreign multinationals ̉tax incentives influence their U.S. income reporting and debt policy?
Mills, Lillian F.
;
Newberry, Kaye J.
- In:
National tax journal
57
(
2004
)
1
,
pp. 89-107
Persistent link: https://www.econbiz.de/10002015550
Saved in:
31
Stellen Mehrerlöse aus der Wiederveräußerung eigener Anteile Gewinn dar?
Meinhövel, Harald
;
Brands, Birgit
- In:
Die Betriebswirtschaft : DBW
63
(
2003
)
6
,
pp. 672-683
Persistent link: https://www.econbiz.de/10001838844
Saved in:
32
Bridging the reporting gap : a proposal for more informative reconciling of book and tax income
Mills, Lillian F.
;
Plesko, George A.
- In:
National tax journal
56
(
2003
)
4
,
pp. 865-893
Persistent link: https://www.econbiz.de/10001891124
Saved in:
33
The divergence between book income and tax income
Desai, Mihir A.
- In:
Tax policy and the economy
17
(
2003
),
pp. 169-206
Persistent link: https://www.econbiz.de/10001789179
Saved in:
34
The impact of embedded intelligent agents on tax-reporting decisions
Masselli, John J.
;
Ricketts, Robert C.
;
Arnold, Vicky
; …
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
2
,
pp. 60-78
Persistent link: https://www.econbiz.de/10001751053
Saved in:
35
Do firms use the deferred tax asset valuation allowance to manage earnings?
Bauman, Christine C.
;
Bauman, Mark P.
;
Halsey, Robert F.
- In:
The journal of the American Taxation Association : a …
23
(
2001
)
Suppl.
,
pp. 27-48
Persistent link: https://www.econbiz.de/10001708419
Saved in:
36
The influence of tax and nontax costs on book-tax reporting differences : public and private firms
Mills, Lillian F.
;
Newberry, Kaye J.
- In:
The journal of the American Taxation Association : a …
23
(
2001
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10001587084
Saved in:
37
Wertaufholung nach handels-, steuerrechtlichen und internationalen Rechnungslegungsvorschriften
Fischer, Thomas M.
;
Wenzel, Julia
- In:
WPg : Kompetenz schafft Vertrauen
54
(
2001
)
11
,
pp. 597-606
Persistent link: https://www.econbiz.de/10001632357
Saved in:
38
Evidence from the desirability of an alignment of tax rules with financial accounting rules
Tran, Alfred V.
- In:
Advances in taxation
11
(
1999
),
pp. 207-246
Persistent link: https://www.econbiz.de/10001434828
Saved in:
39
Apportionment and allocation of net income of financial institutions
Smits, Jeffrey K.
- In:
Journal of state taxation
17
(
1998
)
1
,
pp. 83-88
Persistent link: https://www.econbiz.de/10001353674
Saved in:
40
The myth of the matching principle as a tax value
Geier, Deborah A.
- In:
The American journal of tax policy
15
(
1998
)
1
,
pp. 17-166
Persistent link: https://www.econbiz.de/10001246248
Saved in:
41
Identifying tax-induced earnings management around TRA 86 as a function of prior tax-aggressive behavior
Lopez, Thomas J.
- In:
The journal of the American Taxation Association : a …
20
(
1998
)
2
,
pp. 37-56
Persistent link: https://www.econbiz.de/10001248822
Saved in:
42
An approach for comparing US and Japanese effective corporate income tax rates
Molloy, Karen H.
- In:
Journal of international accounting auditing & taxation
7
(
1998
)
1
,
pp. 69-80
Persistent link: https://www.econbiz.de/10001249218
Saved in:
43
Steuerliche Konsequenzen der Trennung handels- und steuerrechtlicher Rechnungslegung in den USA
Kahle, Holger
- In:
Steuer und Wirtschaft : StuW ; Zeitschrift für die …
74
(
1997
)
4
,
pp. 323 - 332
Persistent link: https://www.econbiz.de/10001228420
Saved in:
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