How to cite this paper
Asgari, M & Behpouri, M. (2014). Investigating the effect of tax costs on accounting conservatism: Evidence from Tehran Stock Exchange.Management Science Letters , 4(1), 5-10.
Refrences
Ahmed, A. S., Billings, B. K., Morton, R. M., & Stanford-Harris, M. (2002). The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review, 77(4), 867-890.
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3-37.
Beaver, W. H., & Ryan, S. G. (2005). Conditional and unconditional conservatism: concepts and modeling. Review of Accounting Studies, 10(2-3), 269-309.
Bliss, J. H. (1924). Management Through Accounts. Ronald Press Company.
Bushman, R. M., & Piotroski, J. D. (2006). Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics, 42(1), 107-148.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2003). Costs of capital and earnings attributes. Available at SSRN 414125.
Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?. Journal of Accounting and Economics, 29(3), 287-320.
Holthausen, R. W., & Watts, R. L. (2001). The relevance of the value-relevance literature for financial accounting standard setting. Journal of accounting and economics, 31(1), 3-75.
Kim, J. O., & Bae, G. S. (2006). Conservatism and corporate income taxes. Korean Journal of Taxation research, 23, 79-103.
Khan, M., & Watts, R. L. (2009). Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics, 48(2), 132-150.
Nikolaev, V. V. (2010). Debt covenants and accounting conservatism. Journal of Accounting Research, 48(1), 51-89.
Pae, J., Thornton, D., & Welker, M. (2004). The link between earnings conservatism and balance sheet conservatism. Queen’s Universitesi Working Paper.
Penman, S. H., & Zhang, X. J. (2002). Accounting conservatism, the quality of earnings, and stock returns. The Accounting Review, 77(2), 237-264.
Phillips, J., Pincus, M., & Rego, S. O. (2003). Earnings management: New evidence based on deferred tax expense. The Accounting Review, 78(2), 491-521.
Ryan, S. G. (2006). Identifying conditional conservatism. European accounting review, 15(4), 511-525.
Watts, R. L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting horizons, 17(3), 207-221.
Zhang, J. (2008). The contracting benefits of accounting conservatism to lenders and borrowers. Journal of Accounting and Economics, 45(1), 27-54.
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3-37.
Beaver, W. H., & Ryan, S. G. (2005). Conditional and unconditional conservatism: concepts and modeling. Review of Accounting Studies, 10(2-3), 269-309.
Bliss, J. H. (1924). Management Through Accounts. Ronald Press Company.
Bushman, R. M., & Piotroski, J. D. (2006). Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics, 42(1), 107-148.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2003). Costs of capital and earnings attributes. Available at SSRN 414125.
Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?. Journal of Accounting and Economics, 29(3), 287-320.
Holthausen, R. W., & Watts, R. L. (2001). The relevance of the value-relevance literature for financial accounting standard setting. Journal of accounting and economics, 31(1), 3-75.
Kim, J. O., & Bae, G. S. (2006). Conservatism and corporate income taxes. Korean Journal of Taxation research, 23, 79-103.
Khan, M., & Watts, R. L. (2009). Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics, 48(2), 132-150.
Nikolaev, V. V. (2010). Debt covenants and accounting conservatism. Journal of Accounting Research, 48(1), 51-89.
Pae, J., Thornton, D., & Welker, M. (2004). The link between earnings conservatism and balance sheet conservatism. Queen’s Universitesi Working Paper.
Penman, S. H., & Zhang, X. J. (2002). Accounting conservatism, the quality of earnings, and stock returns. The Accounting Review, 77(2), 237-264.
Phillips, J., Pincus, M., & Rego, S. O. (2003). Earnings management: New evidence based on deferred tax expense. The Accounting Review, 78(2), 491-521.
Ryan, S. G. (2006). Identifying conditional conservatism. European accounting review, 15(4), 511-525.
Watts, R. L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting horizons, 17(3), 207-221.
Zhang, J. (2008). The contracting benefits of accounting conservatism to lenders and borrowers. Journal of Accounting and Economics, 45(1), 27-54.