Business and institutional determinants of Effective Tax Rate in emerging economies

Earnings Management During Import Relief Investigations

Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations

Business, Accountancy, Accounting +13

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 7K citations

Business, Accountancy, Accounting +14

What To Do (and Not to Do) with Time-Series Cross-Section Data

Nathaniel Beck, Jonathan N. Katz · American Political Science Review · 1995 · 6.7K citations

Social Sciences, Political Science, Econometrics +11

Fiscal policy and economic growth

William Easterly, Sérgio Rebelo · Journal of Monetary Economics · 1993 · 1.7K citations · Full text

Public Affairs, Economics, Public Policy +14

An Examination of Corporate Tax Shelter Participants

Ryan J. Wilson · The Accounting Review · 2009 · 1.2K citations

Business, Accountancy, Corporate Governance +13