C. Bryan Cloyd, Jamie Pratt, Toby Stock, The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms, Journal of Accounting Research, Vol. 34, No. 1 (Spring, 1996), pp. 23-43

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Cloyd et al. (Mon,) studied this question.

synapsesocial.com/papers/6a0ee17453f874f2b222e5d4 https://doi.org/https://doi.org/10.2307/2491330

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3A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity1980 · 26,116 citations
4Taxes and Business Strategy: A Planning Approach1991 · 1,004 citations
5Positive Accounting Theory1985 · 5,955 citations

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1Questionnaire Design and Attitude Measurement.1968 · 1,493 citations
2The effect of owner versus management control on the choice of accounting methods1982 · 269 citations
3A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity1980 · 26,116 citations
4Taxes and Business Strategy: A Planning Approach1991 · 1,004 citations
5Positive Accounting Theory1985 · 5,955 citations