Concepedia

Current Tax Expense

Current Tax Expense is a financial accounting construct that represents the amount of income taxes payable or recoverable in respect of the current year’s taxable income, calculated under the applicable tax laws and rates, distinguishing it from deferred tax effects arising from temporary differences.

14

Publications

861

Citations

19

Authors

20

Institutions

Publications per year

2017–2026

3

Variants

Current Tax Provision

Parents

Publications

14

How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Merle Erickson, Michelle Hanlon, Edward L. Maydew · The Accounting Review · 2004 · 385 citations

, , +15

How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Merle Erickson, Michelle Hanlon, Edward L. Maydew · SSRN Electronic Journal · 2002 · 125 citations · Full text

, , +15

Valuation of tax expense

Jacob K. Thomas, Frank Zhang · Review of Accounting Studies · 2013 · 62 citations

, , +11

Inferring U.S. Tax Liability from Financial Statement Information

Petro Lisowsky · Journal of the American Taxation Association · 2009 · 56 citations

, , +17

The Influence of Liquidity,Profitability,Intensity Inventory,Related Party Debt,And Company Size To Aggressive Tax Rate

Adler Haymans Manurung · Archives of Business Research · 2019 · 45 citations · Full text

, , +13

1–5 of 14

Authors

19

  1. KM
    Kevin Markle

    Michigan State University, United States

    2 publications · 50 citations

    2

    h-index

  2. JK
    Jacob K. Thomas

    Yale University, United States

    2 publications · 75 citations

    2

    h-index

  3. CA
    Cristi A. Gleason

    University of Iowa, United States

    2 publications · 31 citations

    2

    h-index

  4. ME
    Merle Erickson

    University of Chicago, United States

    2 publications · 510 citations

    2

    h-index

  5. EL
    Edward L. Maydew

    University of North Carolina at Chapel Hill, United States

    2 publications · 510 citations

    2

    h-index

1–5 of 19

Institutions

20

  1. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    2 h-index

    2 publications

    510 citations

  2. Michigan State University

    East Lansing, United States

    2 h-index

    2 publications

    50 citations

  3. Yale University

    New Haven, United States

    2 h-index

    4 publications

    150 citations

  4. University of Iowa

    Iowa City, United States

    2 h-index

    2 publications

    31 citations

  5. University of Chicago

    Chicago, United States

    2 h-index

    2 publications

    510 citations

  6. Massachusetts Institute of Technology

    Cambridge, United States

    1 h-index

    1 publications

    125 citations

  7. University of Oregon

    Eugene, United States

    1 h-index

    1 publications

    39 citations

  8. University of Michigan

    Ann Arbor, United States

    1 h-index

    1 publications

    385 citations

1–8 of 20

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 221 citations

    5

    h-index

  2. Review of Accounting Studies

    2 publications · 72 citations

    2

    h-index

  3. Archives of Business Research

    ABR · 1 publications · 45 citations

    1

    h-index

  4. The Accounting Review

    1 publications · 385 citations

    1

    h-index

  5. National Tax Journal

    NTJ · 1 publications · 10 citations

    1

    h-index

1–5