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Volume 40, Issue 1

Spring 2018

ISSN 0198-9073

eISSN 1558-8017

In this Issue

ADDITIONAL JOURNAL CONTENT
Main Articles
SUMMARIES OF PAPERS IN THIS ISSUE
BOOK REVIEWS
Editorial Policy and Style Information

ADDITIONAL JOURNAL CONTENT

Additional Journal Content

Main Articles

An Examination of the Impact of Tax Avoidance on the Readability of Tax Footnotes

Kerry K. Inger; Michele D. Meckfessel; Mi (Jamie) Zhou; Weiguo (Patrick) Fan

Are Corporate Risk-Taking Practices Indicative of Aggressive Reporting Practices?

Mary Margaret Frank; Luann J. Lynch; Sonja Olhoft Rego; Rong Zhao

The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness

Alexander Edwards

The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness

Luke Watson

Do Firms Do What They Say? The Effect of the American Jobs Creation Act of 2004 on R&D Spending

Qi (Flora) Dong; Xin Zhao

SUMMARIES OF PAPERS IN THIS ISSUE

Summaries of Papers In This Issue

BOOK REVIEWS

Read My Lips: Why Americans Are Proud to Pay Taxes

Erin Adele Scharff

Editorial Policy and Style Information

Editorial Policy

Cover Image

Cover Image

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Summaries of Papers in This Issue

Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness

Bill B. Francis, Iftekhar Hasan, Qiang Wu, Meng Yan

Religiosity and Tax Avoidance

Jeff P. Boone, Inder K. Khurana, K. K. Raman

The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior

Michael P. Donohoe, Gary A. McGill

Information for Authors
Publication Ethics: Authorship Policy
Publication Ethics: Plagiarism Policy
Publication Ethics: Data Integrity Policy

Publication Ethics: Citing Corrected Articles Policy
Publication Ethics: Minimizing Overlapping Decision Rights Policy
Prior Publication Policy

eISSN 1558-8017
ISSN 0198-9073

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