1 구자은, "세법과 회계기준 일치정도가 이익지속성 및 조세회피에 미치는 영향" 한국세무학회 30 (30): 99-138, 2013
2 장지경, "국제회계기준 도입 이후 회계이익과 과세소득의 일치도 변화와 법인세법 개정방향" 한국국제회계학회 (58) : 218-242, 2014
3 Chan, K. H., "Will a Departure from Tax-based Accounting Encourage Tax Noncompliance? Archival Evidence from a Transition Economy" 50 (50): 58-73, 2010
4 Hanlon, M., "What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement" 93 (93): 126-141, 2009
5 McClelland, J., "Weighing Benefits and Risks of Taxing Book Income" 115 (115): 2007
6 Hanlon, M., "The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences" 80 (80): 137-166, 2005
7 Klassen, K. J., "The Impact of Inside Ownership Concentration on the Trade-offbetween Financial and Tax Reporting" 72 (72): 455-474, 1997
8 Desai, M. A., "The Divergence between Book Income and Tax Income" 17 : 169-206, 2003
9 Desai, M. A., "The Degradation of Reported Corporate Profits" 19 (19): 171-192, 2005
10 Guenther, D. A., "The Association between Financial Accounting Measures and Real Economic Activity : A Multinational Study" 29 (29): 53-72, 2000
1 구자은, "세법과 회계기준 일치정도가 이익지속성 및 조세회피에 미치는 영향" 한국세무학회 30 (30): 99-138, 2013
2 장지경, "국제회계기준 도입 이후 회계이익과 과세소득의 일치도 변화와 법인세법 개정방향" 한국국제회계학회 (58) : 218-242, 2014
3 Chan, K. H., "Will a Departure from Tax-based Accounting Encourage Tax Noncompliance? Archival Evidence from a Transition Economy" 50 (50): 58-73, 2010
4 Hanlon, M., "What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement" 93 (93): 126-141, 2009
5 McClelland, J., "Weighing Benefits and Risks of Taxing Book Income" 115 (115): 2007
6 Hanlon, M., "The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences" 80 (80): 137-166, 2005
7 Klassen, K. J., "The Impact of Inside Ownership Concentration on the Trade-offbetween Financial and Tax Reporting" 72 (72): 455-474, 1997
8 Desai, M. A., "The Divergence between Book Income and Tax Income" 17 : 169-206, 2003
9 Desai, M. A., "The Degradation of Reported Corporate Profits" 19 (19): 171-192, 2005
10 Guenther, D. A., "The Association between Financial Accounting Measures and Real Economic Activity : A Multinational Study" 29 (29): 53-72, 2000
11 Blaylock, B., "The Association between Book-tax Conformity and Earnings Management" 20 (20): 141-172, 2015
12 Maydew, E. L., "Tax-induced Earnings Management by Firms with Net Operating Losses" 35 (35): 83-96, 1997
13 Hunt, A., "Managing Interacting Accounting Measures to Meet Multiple Objectives : A Study of LIFO Firms" 21 (21): 339-374, 1996
14 Jenkins, N., "LIFO versus FIFO: Updating What We Have Learned" University of Iowa 1998
15 Graham, J. R., "Incentives for Tax Planning and Avoidance : Evidence from the Field" 89 (89): 991-1023, 2014
16 Shackelford, D. A., "Empirical Tax Research in Accounting" 31 (31): 321-387, 2001
17 Guenther, D. A., "Earnings Management in Response to Corporate Tax Rate Changes : Evidence from the 1986 Tax Reform Act" 69 (69): 230-243, 1994
18 Leuz, C., "Earnings Management and Investor Protection : An International Comparison" 69 (69): 505-527, 2003
19 Ali, A., "Country-specific Factors related to Financial Reporting and the Value Relevance of Accounting Data" 38 (38): 1-21, 2000
20 Desai, M. A., "Corporate Tax Avoidance and High-powered Incentives" 79 (79): 145-179, 2006
21 Badertscher, B. A., "Conforming Tax Avoidance and Capital Market Pressure" 94 (94): 1-30, 2019
22 Mills, L. F., "Book-tax Differences and Internal Revenue Service Adjustments" 36 (36): 343-356, 1998
23 Atwood, T. J., "Book-tax Conformity, Earnings Persistence and the Association between Earnings and Future Cash Flows" 50 (50): 111-125, 2010
24 Hanlon, M., "Book-tax Conformity for Corporate Income : An Introduction to the Issues" 19 : 101-134, 2005
25 Watrin, C., "Book-tax Conformity and Earnings Management : Insights from European One-and Two-book Systems" 36 (36): 55-89, 2014
26 Hanlon, M., "Book-tax Conformity : Implications for Multinational Firms" 62 (62): 127-153, 2009
27 Wilson, R. J., "An Examination of Corporate Tax Shelter Participants" 84 (84): 969-999, 2009
28 Penno, M., "Accounting Choices : Public versus Private Firms" 13 (13): 561-569, 1986
29 Hanlon, M., "A Review of Tax Research" 50 (50): 127-178, 2010