Concepedia

Tax Conservatism

Tax Conservatism is an accounting principle that mandates a greater degree of verification and caution in recognizing tax benefits, thereby prioritizing the understatement of taxable income or overstatement of tax liabilities when uncertainties exist.

17

Publications

1.9K

Citations

28

Authors

29

Institutions

Publications per year

2017–2026

4

Parents

Publications

17

Conservatism in Accounting Part II: Evidence and Research Opportunities

Ross L. Watts · Accounting Horizons · 2003 · 946 citations

, , +15

Top management conservatism and corporate risk strategies: Evidence from managers' personal political orientation and corporate tax avoidance

Dane M. Christensen, Dan S. Dhaliwal, Steven Boivie et al. · Strategic Management Journal · 2014 · 398 citations

, , +13

The Economic Determinants of Conditional Conservatism

Juan Manuel García Lara, Beatriz García Osma, Fernando Peñalva · Journal of Business Finance &amp Accounting · 2009 · 120 citations · Full text

, , +12

Dominant Capital and the New Wars

Shimshon Bichler, Jonathan Nitzan · Journal of World-Systems Research · 2004 · 61 citations · Full text

, , +11

Conservatism and Book-Tax Differences

Wendy Heltzer · Journal of Accounting Auditing & Finance · 2009 · 48 citations

, , +13

1–5 of 17

Authors

28

  1. BG
    Beatriz García Osma

    Universidad Carlos III de Madrid, Spain

    2 publications · 154 citations

    2

    h-index

  2. JM
    Juan Manuel García Lara

    Universidad Carlos III de Madrid, Spain

    2 publications · 154 citations

    2

    h-index

  3. FP
    Fernando Peñalva

    IESE Business School, Spain

    2 publications · 154 citations

    2

    h-index

  4. DS
    Dan S. Dhaliwal

    University of Arizona, United States

    1 publications · 398 citations

    1

    h-index

  5. SB
    Steven Boivie

    Texas A&M University, United States

    1 publications · 398 citations

    1

    h-index

1–5 of 28

Institutions

29

  1. Universidad Carlos III de Madrid

    Madrid, Spain

    2 h-index

    5 publications

    428 citations

  2. IESE Business School

    Barcelona, Spain

    2 h-index

    4 publications

    394 citations

  3. Universidad Autónoma de Madrid

    Madrid, Spain

    1 h-index

    3 publications

    360 citations

  4. Indiana University Bloomington

    Bloomington, United States

    1 h-index

    1 publications

    13 citations

  5. University of Hong Kong

    Pok Fu Lam, Hong Kong

    1 h-index

    1 publications

    34 citations

  6. Korea University

    Seoul, South Korea

    1 h-index

    1 publications

    398 citations

  7. Hong Kong Jockey Club

    Shatin, China

    1 h-index

    1 publications

    34 citations

  8. University of North Carolina at Charlotte

    Charlotte, United States

    1 h-index

    1 publications

    26 citations

1–8 of 29

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 58 citations

    2

    h-index

  2. Journal of Accounting Auditing & Finance

    JAAF · 1 publications · 48 citations

    1

    h-index

  3. Accounting Horizons

    1 publications · 946 citations

    1

    h-index

  4. Strategic Management Journal

    SMJ · 1 publications · 398 citations

    1

    h-index

  5. Journal of Business Finance &amp Accounting

    1 publications · 120 citations

    1

    h-index

1–5