Foundations and Trends® in Finance

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...