Accepted by Lillian Mills. An earlier version of this paper was presented at the 2008 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. Ayers and Laplante gratefully acknowledge the support of the Terry College of Business and the J.M. Tull School of Accounting. McGuire gratefully acknowledges the support of the Mays Business School. We all gratefully acknowledge support of the PwC INQuires Program. We thank Dan Collins, Michelle Hanlon, Bruce Johnson, Ken Klassen, Mark Laplante, Lillian Mills (Associate Editor), Tom Omer, Terry Shevlin, Ryan Wilson, and workshop participants at the University of Iowa, University of Texas, the 2007 American Accounting Association Annual Conference, the 2008 Contemporary Accounting Research Conference, and two anonymous referees for helpful comments.
Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*
Article first published online: 8 JUL 2010
© 2010 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 27, Issue 2, pages 359–402, Summer 2010 (June)
How to Cite
AYERS, B. C., LAPLANTE, S. K. and MCGUIRE, S. T. (2010), Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes. Contemporary Accounting Research, 27: 359–402. doi: 10.1111/j.1911-3846.2010.01011.x
- Issue published online: 8 JUL 2010
- Article first published online: 8 JUL 2010
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