The DOI matches its Crossref record.
Tax-Induced Earnings Management by Firms with Net Operating Losses
Abstract
Taxation, Earnings management, Net operating losses, Income shifting
Overview
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Integrity signals
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Citations
Cited by
Empirical research on accounting choice
Fields, T. D., Lys, T. Z., & Vincent, L. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00028-3 · Cited by 1,759
Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009) · The Accounting Review · doi:10.2308/accr.2009.84.2.467 · Cited by 1,523
Incentives for Tax Planning and Avoidance: Evidence from the Field
Graham, J. R., Hanlon, M., Shevlin, T. J., & Shroff, N. (2012) · SSRN Electronic Journal · doi:10.2139/ssrn.2148407 · Cited by 867
Tax Aggressiveness and Corporate Transparency
Balakrishnan, K., Blouin, J. L., & Guay, W. R. (2019) · The Accounting Review · doi:10.2308/accr-52130 · Cited by 614
Erickson, M., Hanlon, M., & Maydew, E. L. (2004) · The Accounting Review · doi:10.2308/accr.2004.79.2.387 · Cited by 394
Self-citation
Metadata
- Authors
- Maydew, E. L.
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1997
- Volume
- 35
- Issue
- 1
- Pages
- 83
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2328658414
- Cited by
- 262
- References
- 0
- FWCI
- 22.99
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Tax-Induced Earnings Management by Firms with Net Operating Losses. https://app.cochat.ai/papers/10.2307/2491468
- The paper
- Maydew, E. L. (1997). Tax-Induced Earnings Management by Firms with Net Operating Losses. Journal of Accounting Research. https://doi.org/10.2307/2491468
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
