References
- Ball , R. , Kothari , S. P. and Robin , A. 2000 . The effect of international institutional factors on properties of accounting earnings . Journal of Accounting and Economics , 29 ( 1 ) : 1 – 51 .
- Hanlon , M. and Heitzman , S. 2010 . A review of tax research . Journal of Accounting and Economics , 50 ( 2/3 ) : 127 – 178 .