典型交通事件影响下交通流运行状态演变分析

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1、ResearchinAccountingforIncomeTaxesJohnR.GrahamDukeUniversityJanaSmithRaedyUniversityofNorthCarolinaDouglasA.ShackelfordUniversityofNorthCarolinaDecember2008ABSTRACTThispaperprovidesacomprehensivereviewofAccountingforIncomeTaxes(AFIT).Thefirsthalfofthepaperprovidesbackgroundandapr

2、imeronAFIT.Thesecondhalfreviewsexistingstudiesindetailandmakessuggestionsforfutureresearch.Weemphasizetheresearchquestionsthathavebeenaddressed(mostofitrelatedtowhetherthetaxaccountsareusedtomanageearnings,andwhetherthetaxaccountsarepricedincapitalmarkets)andalsohighlighttheareas

3、thattodatehavenotreceivedmuchresearchattention.WedrawsixbroadconclusionsregardingAFITresearch:(1)acomprehensivetheoreticalframeworkforinterpretingandguidingempiricalAFITstudiesdoesnotexist;(2)anapparentinconsistencyexistsbetweenempiricalfindingsthatsuggestthetaxinformationinthefi

4、nancialstatementsisusefulandthepractitionerviewthatthedataareofpoorquality;(3)futureresearchshouldstudythedisaggregatedcomponentsofbook-taxdifferencestobetterexplaintheunderlyingcauses;(4)weneedtobetterunderstandwhethersomeempiricalfindingsimplymarketinefficiencyorwhethertheyared

5、rivenbymarketimperfections;(5)theextantempiricalresearchdoesnottakefulladvantageofpaneldataeconometrictechniquesandhenceitislikelythatsomeoftheexistingresultsareoverstated;and(6)researchopportunitiesmaypresentthemselvesastheU.S.movestowardIFRS.WethankJustinHopkinsandKevinMarklefo

6、routstandingresearchassistance.WethankScottDyreng,EdMaydew,LillianMills,RichardSansing,CaseySchwab,JeriSeidman,StephanieSikes,andtheTexasTaxReadingsGroupforhelpfulcomments.ResearchinAccountingforIncomeTaxes1.IntroductionThispaperreviewsoneofthemorecomplexareasoffinancialreporting

7、,accountingforincometaxes(AFIT).Historically,AFITanditsimplicationsforfinancialreportingandtaxstrategyhaveattractedlimitedattentioninscholarlycircles.However,overthepastdecade,bothfinancialaccountingandtaxresearchershavebeguntofocusonAFIT,somuchsothatAFIThasbecomeoneofthemost1act

8、iveareasofaccountingresearchintaxation.A