Class information for:
Level 1: BOOK TAX DIFFERENCES//TAX AVOIDANCE//TAX AGGRESSIVENESS

Basic class information
Class id #P Avg. number of
references		 Database coverage
of references
21853 403 40.3 42%


Bar chart of Publication_year

Last years might be incomplete

Hierarchy of classes
The table includes all classes above and classes immediately below the current class.


Cluster id Level Cluster label #P
1 4 ECONOMICS//EDUCATION & EDUCATIONAL RESEARCH//PSYCHOL 3876184
17 3       BUSINESS//BUSINESS, FINANCE//MANAGEMENT 121089
40 2             BUSINESS, FINANCE//CORPORATE GOVERNANCE//JOURNAL OF BANKING & FINANCE 31296
21853 1                   BOOK TAX DIFFERENCES//TAX AVOIDANCE//TAX AGGRESSIVENESS 403

Terms with highest relevance score


rank Term termType Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 BOOK TAX DIFFERENCES authKW 1670079 6% 96% 23
2 TAX AVOIDANCE authKW 1297146 11% 40% 43
3 TAX AGGRESSIVENESS authKW 995325 4% 77% 17
4 EFFECTIVE TAX RATE authKW 948492 6% 48% 26
5 FIN 48 authKW 764005 3% 92% 11
6 DEFERRED TAXES authKW 631407 2% 83% 10
7 BOOK TAX CONFORMITY authKW 454616 1% 100% 6
8 ACCOUNTING FOR INCOME TAXES authKW 389669 1% 86% 6
9 TAX SHELTERS authKW 346367 2% 57% 8
10 TAX PLANNING authKW 327418 3% 39% 11

Web of Science journal categories


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 Business, Finance 136038 86% 1% 347
2 Economics 3494 32% 0% 129
3 Public Administration 293 3% 0% 12
4 Business 233 5% 0% 19
5 Management 79 3% 0% 14
6 Ethics 15 1% 0% 3
7 Law 10 1% 0% 5
8 Criminology & Penology 6 0% 0% 2
9 Social Sciences, Mathematical Methods 3 0% 0% 2
10 International Relations 2 0% 0% 2

Address terms


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 DISCIPLINE ACCOUNTING INFORMAT SYST 242460 1% 80% 4
2 BESTEUERUNG 75769 0% 100% 1
3 DIESEM 75769 0% 100% 1
4 ECOLE SUPER TECHNOL EST DAGADIR 75769 0% 100% 1
5 MANAGEMENT EA1516 75769 0% 100% 1
6 MENDOZA BUSINESS 371 75769 0% 100% 1
7 STOKELY MANAGEMENT CENTER 505A 75769 0% 100% 1
8 TELECOMMUN SPE UM 75769 0% 100% 1
9 UNTERNEHMENSRECHNUNG 75769 0% 100% 1
10 FISHER ACCOUNTING 40403 1% 13% 4

Journals


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 ACCOUNTING REVIEW 263026 19% 5% 77
2 JOURNAL OF ACCOUNTING RESEARCH 196267 14% 5% 56
3 JOURNAL OF ACCOUNTING & ECONOMICS 115055 9% 4% 37
4 CONTEMPORARY ACCOUNTING RESEARCH 96852 7% 5% 28
5 NATIONAL TAX JOURNAL 80959 10% 3% 40
6 JOURNAL OF ACCOUNTANCY 35891 2% 5% 10
7 REVIEW OF ACCOUNTING STUDIES 20570 2% 3% 10
8 JOURNAL OF ACCOUNTING AND PUBLIC POLICY 19823 3% 2% 11
9 JOURNAL OF CORPORATE FINANCE 7696 2% 1% 10
10 ACCOUNTING HORIZONS 6755 1% 2% 5

Author Key Words


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class		 LCSH search Wikipedia search
1 BOOK TAX DIFFERENCES 1670079 6% 96% 23 Search BOOK+TAX+DIFFERENCES Search BOOK+TAX+DIFFERENCES
2 TAX AVOIDANCE 1297146 11% 40% 43 Search TAX+AVOIDANCE Search TAX+AVOIDANCE
3 TAX AGGRESSIVENESS 995325 4% 77% 17 Search TAX+AGGRESSIVENESS Search TAX+AGGRESSIVENESS
4 EFFECTIVE TAX RATE 948492 6% 48% 26 Search EFFECTIVE+TAX+RATE Search EFFECTIVE+TAX+RATE
5 FIN 48 764005 3% 92% 11 Search FIN+48 Search FIN+48
6 DEFERRED TAXES 631407 2% 83% 10 Search DEFERRED+TAXES Search DEFERRED+TAXES
7 BOOK TAX CONFORMITY 454616 1% 100% 6 Search BOOK+TAX+CONFORMITY Search BOOK+TAX+CONFORMITY
8 ACCOUNTING FOR INCOME TAXES 389669 1% 86% 6 Search ACCOUNTING+FOR+INCOME+TAXES Search ACCOUNTING+FOR+INCOME+TAXES
9 TAX SHELTERS 346367 2% 57% 8 Search TAX+SHELTERS Search TAX+SHELTERS
10 TAX PLANNING 327418 3% 39% 11 Search TAX+PLANNING Search TAX+PLANNING

Core articles
The table includes core articles in the class. The following variables is taken into account for the relevance score of an article in a cluster c:
(1) Number of references referring to publications in the class.
(2) Share of total number of active references referring to publications in the class.
(3) Age of the article. New articles get higher score than old articles.
(4) Citation rate, normalized to year.


Rank Reference # ref.
in cl.		 Shr. of ref. in
cl.		 Citations
1 SHEVLIN, T , (2016) DISCUSSION OF "TARGET'S TAX SHELTER PARTICIPATION AND TAKEOVER PREMIUMS".CONTEMPORARY ACCOUNTING RESEARCH. VOL. 33. ISSUE 4. P. 1473 -1488 46 82% 0
2 GRAHAM, JR , RAEDY, JS , SHACKELFORD, DA , (2012) RESEARCH IN ACCOUNTING FOR INCOME TAXES.JOURNAL OF ACCOUNTING & ECONOMICS. VOL. 53. ISSUE 1-2. P. 412-434 41 72% 19
3 HEITZMAN, S , HANLON, M , (2010) A REVIEW OF TAX RESEARCH.JOURNAL OF ACCOUNTING & ECONOMICS. VOL. 50. ISSUE 2-3. P. 127 -178 75 30% 129
4 CHOW, T , KLASSEN, KJ , LIU, YJ , (2016) TARGETS' TAX SHELTER PARTICIPATION AND TAKEOVER PREMIUMS.CONTEMPORARY ACCOUNTING RESEARCH. VOL. 33. ISSUE 4. P. 1440 -1472 40 66% 0
5 GRAHAM, JR , HANLON, M , SHEVLIN, T , SHROFF, N , (2014) INCENTIVES FOR TAX PLANNING AND AVOIDANCE: EVIDENCE FROM THE FIELD.ACCOUNTING REVIEW. VOL. 89. ISSUE 3. P. 991-1023 28 80% 21
6 MAYORAL, JM , SEGURA, AS , (2015) TAX PLANNING AND CORPORATE GOVERNANCE IN SPANISH LISTED COMPANIES.HACIENDA PUBLICA ESPANOLA-REVIEW OF PUBLIC ECONOMICS. VOL. . ISSUE 214. P. 55 -89 29 83% 0
7 GAERTNER, FB , LAPLANTE, SK , LYNCH, DP , (2016) TRENDS IN THE SOURCES OF PERMANENT AND TEMPORARY BOOK-TAX DIFFERENCES DURING THE SCHEDULE M-3 ERA.NATIONAL TAX JOURNAL. VOL. 69. ISSUE 4. P. 785 -807 17 100% 1
8 SHACKELFORD, DA , SHEVLIN, T , (2001) EMPIRICAL TAX RESEARCH IN ACCOUNTING.JOURNAL OF ACCOUNTING & ECONOMICS. VOL. 31. ISSUE 1-3. P. 321 -387 46 47% 129
9 FRANK, MM , LYNCH, LJ , REGO, SO , (2009) TAX REPORTING AGGRESSIVENESS AND ITS RELATION TO AGGRESSIVE FINANCIAL REPORTING.ACCOUNTING REVIEW. VOL. 84. ISSUE 2. P. 467-496 23 70% 90
10 HASAN, I , HOI, CK , WU, Q , ZHANG, H , (2014) BEAUTY IS IN THE EYE OF THE BEHOLDER: THE EFFECT OF CORPORATE TAX AVOIDANCE ON THE COST OF BANK LOANS.JOURNAL OF FINANCIAL ECONOMICS. VOL. 113. ISSUE 1. P. 109 -130 24 60% 11

Classes with closest relation at Level 1


Rank Class id link
1 87 JOURNAL OF ACCOUNTING & ECONOMICS//JOURNAL OF ACCOUNTING RESEARCH//BUSINESS, FINANCE
2 2994 TAX COMPETITION//INTERNATIONAL TAX AND PUBLIC FINANCE//FISCAL FEDERALISM
3 9740 TAX EVASION//TAX COMPLIANCE//TAX MORALE
4 7836 CAPITAL STRUCTURE//PECKING ORDER THEORY//TRADE OFF THEORY
5 22825 DUAL INCOME TAXATION//NATIONAL TAX JOURNAL//DUAL INCOME TAX
6 11972 EXECUTIVE COMPENSATION//STOCK OPTIONS//EXECUTIVE STOCK OPTIONS
7 1699 AUDITING-A JOURNAL OF PRACTICE & THEORY//AUDIT FEES//AUDIT QUALITY
8 9987 PAYOUT POLICY//SHARE REPURCHASES//DIVIDENDS
9 13193 TAXES//JOURNAL OF TAXATION//JOURNAL OF CORPORATE TAXATION
10 189 CORPORATE GOVERNANCE//CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW//BOARD OF DIRECTORS

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