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On the dynamics between local and international tax planning in multinational corporations. (2024). Beuselinck, Christof ; Pierk, Jochen.
In: Review of Accounting Studies.
RePEc:spr:reaccs:v:29:y:2024:i:1:d:10.1007_s11142-022-09731-y.

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    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:89:y:2025:i:c:s0927538x2400338x.

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  39. Optimal impairment rules. (2009). Göx, Robert ; Gox, Robert F. ; Wagenhofer, Alfred.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:48:y:2009:i:1:p:2-16.

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  40. Legislative demands and economic realities: Company and group accounts compared. (2009). Werner, Joerg R. ; Zimmermann, Jochen ; Goncharov, Igor.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:4:p:334-362.

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  41. Mandatory accounting disclosure by small private companies. (2008). Arruñada, Benito ; Arruada, Benito.
    In: Economics Working Papers.
    RePEc:upf:upfgen:1090.

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  42. Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors. (2008). Katz, Sharon .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:14085.

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  43. The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market. (2008). Wittenberg-Moerman, Regina.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:46:y:2008:i:2-3:p:240-260.

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  44. Managerial legal liability coverage and earnings conservatism. (2008). Wynn, Jinyoung P. ; Chung, Hyeesoo H..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:46:y:2008:i:1:p:135-153.

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  45. Earnings management and earnings quality. (2008). Lo, Kin.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:350-357.

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  46. Earnings quality at initial public offerings. (2008). Ball, Ray ; Shivakumar, Lakshmanan.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:324-349.

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  47. Conservative financial reporting, debt covenants, and the agency costs of debt. (2008). Guay, Wayne R..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:175-180.

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  48. Conservatism and Debt. (2008). Yu, Jeff ; Weber, Joseph ; Beatty, Anne.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:154-174.

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  49. Audit effort and earnings management. (2008). Lennox, Clive ; Caramanis, Constantinos.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:45:y:2008:i:1:p:116-138.

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  50. Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model. (2008). Stolowy, Hervé ; ding, yuan ; Richard, Jacques.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:33:y:2008:i:7-8:p:718-755.

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  51. COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES.. (2008). Goncharov, Igor ; Hodgson, Allan.
    In: Annales Universitatis Apulensis Series Oeconomica.
    RePEc:alu:journl:v:1:y:2008:i:10:p:1.

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  52. Financial Reporting Quality in Private Equity Backed Companies: The Impact of Ownership Concentration. (2007). Manigart, Sophie ; Beuselinck, Christof.
    In: Small Business Economics.
    RePEc:kap:sbusec:v:29:y:2007:i:3:p:261-274.

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  53. La calidad de los ajustes por devengo no afecta al coste de la deuda de las PYMES españolas. (2007). Illueca, Manuel ; GILL-DE-ALBORNOZ, BELEN ; Muoz, Manuel Illueca ; Belen Gill de Albornoz Noguer, .
    In: Investigaciones Economicas.
    RePEc:iec:inveco:v:31:y:2007:i:1:p:79-117.

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  54. The Financial Services Modernization Act: Evolution or Revolution?. (2007). Yeager, Timothy J. ; Harshman, Ellen.
    In: Journal of Economics and Business.
    RePEc:eee:jebusi:v:59:y:2007:i:4:p:313-339.

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  55. Aggregate earnings, stock market returns and macroeconomic activity: A discussion of `does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance. (2007). Shivakumar, Lakshmanan.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:44:y:2007:i:1-2:p:64-73.

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  56. International Accounting Standards and Accounting Quality. (2007). Landsman, Wayne ; Barth, Mary E. ; Lang, Mark.
    In: Research Papers.
    RePEc:ecl:stabus:1976.

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  57. Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models. (2006). Pope, Peter F. ; Moreira, Jose Antonio.
    In: CEF.UP Working Papers.
    RePEc:por:cetedp:0604.

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  58. Las características socioeconómicas como incentivos para la información financiera: evidencia empírica española. (2006). Monterrey, Juan ; Sanchez-Segura, Amparo .
    In: Investigaciones Economicas.
    RePEc:iec:inveco:v:30:y:2006:i:3:p:611-634.

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  59. Cross listing, bonding and firms reporting incentives: A discussion of Lang, Raedy and Wilson (2006). (2006). Leuz, Christian.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:285-299.

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  60. Conservatism, Growth, and Return on Investment. (2006). Reichelstein, Stefan J. ; Soliman, Mark T. ; Rajan, Madhav .
    In: Research Papers.
    RePEc:ecl:stabus:1956.

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  61. Bussiness groups, taxes and accruals management. (2006). Beuselinck, Christof ; Deloof M., .
    In: Working Papers.
    RePEc:ant:wpaper:2006015.

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  62. Financial Reporting Quality in Private Equity Backed Companies: The Impact of Ownership Concentration. (2005). Manigart, Sophie ; Beuselinck, Christof.
    In: Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium.
    RePEc:rug:rugwps:05/343.

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