Reference health
Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
43/43 checkable references clean · checked 2026-08-28
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
19 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 43 checked references that resolve
resolves10.1016/j.jacceco.2007.01.005
Accounting conservatism and board of director characteristics: An empirical analysis
resolves10.2308/atax-51634
An Examination of Reputational Costs and Tax Avoidance: Evidence from Firms with Valuable Consumer Brands
resolves10.2308/accr-50853
Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings
resolves10.1016/j.aos.2015.09.001
The accuracy of disclosures for complex estimates: Evidence from reported stock option fair values
resolves10.2308/atax-50908
The Benefits of a Relational Approach to Corporate Political Activity: Evidence from Political Contributions to Tax Policymakers
resolves10.2308/ajpt-10191
Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance
resolves10.2308/JATA-18-065
The Incidence, Valuation, and Management of Tax-Related Reputational Costs: Evidence from a Period of Protest
resolves10.1016/j.jacceco.2014.09.005
The importance of the internal information environment for tax avoidance
resolves10.1111/1911-3846.12129
What is the Relationship Between Audit Partner Busyness and Audit Quality?
resolves10.1016/j.jpubeco.2008.09.004
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement
resolves10.1111/1911-3846.12612
Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*
resolves10.1177/001979390305600208
Union Membership and Coverage Database from the Current Population Survey: Note
resolves10.1506/ML46-8401-6222-4642
Employee Stock Option Fair‐Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?*
resolves10.1016/j.jacceco.2016.10.001
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
resolves10.1506/car.25.3.7
Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*
resolves10.2308/JFR-2018-0022
Time to Get It Right: An Examination of Post-Acquisition Fair Value Adjustments
resolves10.2308/accr-51433
The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
resolves10.2308/acch.2006.20.4.399
The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research
resolves10.1016/S0278-4254(98)10002-9
An investigation of the accuracy of pre-implementation estimates required by SAB 74
resolves10.2308/accr.2007.82.5.1255
Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures
resolves10.1016/0165-4101(92)90003-K
Optimistic reporting in the property- casualty insurance industry
The 19 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedAmerican Express suspends buybacks after tax hit
no DOI — not checkedref9
no DOI — not checkedGOP tax plan won't 'unleash' economic growth. It'll make things worse
no DOI — not checkedref14
no DOI — not checkedref17
no DOI — not checkedref22
no DOI — not checkedref30
no DOI — not checkedref34
no DOI — not checkedEstimated budget effects of the conference agreement for H.R. 1, the "Tax Cuts and Jobs Act
no DOI — not checkedref44
no DOI — not checkedref50
no DOI — not checkedref51
no DOI — not checkedGrowing partisan divide over fairness of the nation's tax system
no DOI — not checkedtax reform 2.0-BEAT down
no DOI — not checkedref57
no DOI — not checkedCorporate accountants can cancel christmas: Swift, complex changes may be required for tax bill
no DOI — not checkedref59
no DOI — not checkedApple, capitalizing on new tax law, plans to bring billions in cash back to U
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