Journal of Accounting and Economics · 1997 · 189 citations · 20 references
BusinessAccountancyAccountingFinancial AccountingTax PlanningTaxationBook-tax DifferencesFinancial ReportingFinancial Reporting ObjectivesTax ComplianceTax Information ReportingTax ReportingBook-tax ConformityBook-tax GapCorporate Tax RecordkeepingFinancial Reporting ReformFinancial Statement ObjectiveTax Reporting Under United States Generally Accepted Accounting Principles
20
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James J. Heckman · Econometrica · 1979 · 28.9K citations
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