Foundations and Trends® in Finance
About this Journal
Institutional Prices Volume 8, 4 issues (2013)Electronic Only:
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Print ISSN: 1567-2395
Online ISSN: 1567-2409
Editors-in-Chief:
George M. ConstantinidesBooth School of Business, The University of Chicago
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Co-Editors:
Franklin AllenUniversity of Pennsylvania
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Francis Longstaff
UCLA
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Rene M. Stulz
Ohio State University
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Sheridan Titman
University of Texas at Austin
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Volume 7, issue 1–2
Accounting for Income Taxes: Primer, Extant Research, and Future Directions
This monograph comprehensively reviews the Accounting for Income Taxes (AFIT) literature. We begin by identifying four distinctive aspects of AFIT. We cover the rules surrounding AFIT and provide a discussion of the descriptive studies related to AFIT. We then review the existing research studies in...