Financial reporting, tax costs, and book-tax conformity

Sample Selection Bias as a Specification Error

1979 • 27,564 citations

Limited-dependent and qualitative variables in econometrics

1983 • 13,615 citations

Earnings Management During Import Relief Investigations

1991 • 8,024 citations

Regression Diagnostics -- Identifying Influential Data and Sources of Collinearity

1981 • 6,625 citations

The Common Structure of Statistical Models of Truncation, Sample Selection and Limited Dependent Variables and a Simple Estimator for Such Models

1976 • 5,019 citations

Accounting earnings and cash flows as measures of firm performance

1994 • 2,712 citations

Regression Diagnostics: Identifying Influential Data and Sources of Collinearity.

1981 • 1,467 citations

Limited-Dependent and Qualitative Variables in Econometrics.

1984 • 1,258 citations

Unionism and Wage Rates: A Simultaneous Equations Model with Qualitative and Limited Dependent Variables

1978 • 1,222 citations

Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings

1995 • 753 citations

Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes

1995 • 673 citations

The Value Relevance of German Accounting Measures: An Empirical Analysis

1994 • 498 citations

Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks

1990 • 473 citations

The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms

1996 • 274 citations

Tax-Induced Earnings Management by Firms with Net Operating Losses

1997 • 268 citations

Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986

1992 • 209 citations

Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms

1996 • 162 citations

Disqualifying Dispositions of Incentive Stock Options: Tax Benefits versus Financial Reporting Costs

1992 • 150 citations

Earnings Management and the Corporate Alternative Minimum Tax

1992 • 147 citations

The jointness of audit fees and demand for MAS: A self‐selection analysis*

1990 • 143 citations

The Taxable and Book Income Motivations for a LIFO Layer Liquidation

1994 • 86 citations

The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting

1992 • 85 citations

The Correlation Structure of Earnings, Cash Flows, and Accruals

1995 • 8 citations

The Correlation Structure of Earnings Cash Flows and Accruals

1995 • 6 citations