Concepedia
Journal of Accounting and Economics · 2008 · 122 citations · 27 references
BusinessAccountancyAccountingBankingFinancial AccountingTax AccountingDeferred Tax AccountingIncome Tax AccountingBanking Crisis RiskDeferred Tax AccrualsDeferred Tax Asset AmortizationDeferred Tax Asset ValuationDeferred Tax RecognitionDeferred Tax ReportingDeferred Taxation
27
A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity
Halbert White · Econometrica · 1980 · 26.1K citations
Social Sciences, Economics, Econometrics +11
Zombie Lending and Depressed Restructuring in Japan
Ricardo J. Caballero, Takeo Hoshi, Anil Kashyap · American Economic Review · 2008 · 1.5K citations
Social Sciences, Business Economics, Economics +11
The economic consequences of accounting choice implications of costly contracting and monitoring
Robert W. Holthausen, Richard Leftwich · Journal of Accounting and Economics · 1983 · 795 citations
Business, Accountancy, Economics +16
Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings
Anne Beatty, Sandra Chamberlain, Joseph Magliolo · Journal of Accounting Research · 1995 · 778 citations
Business, Accountancy, Accounting +17
Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes
Julie H. Collins, Douglas A. Shackelford, James M. Wahlen · Journal of Accounting Research · 1995 · 689 citations
Business, Accountancy, Finance +15