Class information for: |
Basic class information |
Hierarchy of classes |
The table includes all classes above and classes immediately below the current class. |
| Cluster id | Level | Cluster label | #P |
|---|---|---|---|
| 2 | 4 | ECONOMICS//POLITICAL SCIENCE//EDUCATION & EDUCATIONAL RESEARCH | 1996300 |
| 166 | 3 | ECONOMICS//ECON//INDUSTRIAL RELATIONS & LABOR | 60735 |
| 1520 | 2 | JOURNAL OF TAXATION//TAX COMPETITION//TAX EVASION | 7746 |
| 21913 | 1 | TAX AVOIDANCE//BOOK TAX DIFFERENCES//EFFECTIVE TAX RATE | 424 |
Terms with highest relevance score |
| rank | Category | termType | chi_square | shrOfCwithTerm | shrOfTermInClass | termInClass |
|---|---|---|---|---|---|---|
| 1 | TAX AVOIDANCE | authKW | 1788838 | 13% | 42% | 57 |
| 2 | BOOK TAX DIFFERENCES | authKW | 1712589 | 6% | 96% | 24 |
| 3 | EFFECTIVE TAX RATE | authKW | 1326964 | 8% | 54% | 33 |
| 4 | TAX AGGRESSIVENESS | authKW | 1189291 | 5% | 80% | 20 |
| 5 | FIN 48 | authKW | 823359 | 3% | 92% | 12 |
| 6 | DEFERRED TAXES | authKW | 619423 | 2% | 83% | 10 |
| 7 | BOOK TAX CONFORMITY | authKW | 594650 | 2% | 100% | 8 |
| 8 | TAX SHELTERS | authKW | 401381 | 2% | 60% | 9 |
| 9 | ACCOUNTING FOR INCOME TAXES | authKW | 382273 | 1% | 86% | 6 |
| 10 | DEFERRED TAX LIABILITY | authKW | 371656 | 1% | 100% | 5 |
Web of Science journal categories |
| chi_square_rank | Category | chi_square | shrOfCwithTerm | shrOfTermInClass | termInClass |
|---|---|---|---|---|---|
| 1 | Business, Finance | 139664 | 85% | 1% | 362 |
| 2 | Economics | 3679 | 32% | 0% | 136 |
| 3 | Public Administration | 640 | 4% | 0% | 18 |
| 4 | Business | 240 | 5% | 0% | 20 |
| 5 | Management | 73 | 3% | 0% | 14 |
| 6 | International Relations | 23 | 1% | 0% | 5 |
| 7 | Law | 14 | 1% | 0% | 6 |
| 8 | Ethics | 14 | 1% | 0% | 3 |
| 9 | Criminology & Penology | 5 | 0% | 0% | 2 |
| 10 | Social Sciences, Mathematical Methods | 3 | 0% | 0% | 2 |
Address terms |
| chi_square_rank | term | chi_square | shrOfCwithTerm | shrOfTermInClass | termInClass |
|---|---|---|---|---|---|
| 1 | DISCIPLINE ACCOUNTING INFORMAT SYST | 133794 | 1% | 60% | 3 |
| 2 | BESTEUERUNG | 74331 | 0% | 100% | 1 |
| 3 | DIESEM | 74331 | 0% | 100% | 1 |
| 4 | ECOLE SUPER TECHNOL EST DAGADIR | 74331 | 0% | 100% | 1 |
| 5 | MANAGEMENT EA1516 | 74331 | 0% | 100% | 1 |
| 6 | MENDOZA BUSINESS 371 | 74331 | 0% | 100% | 1 |
| 7 | STOKELY MANAGEMENT CENTER 505A | 74331 | 0% | 100% | 1 |
| 8 | STRATEGY ORG ENTREPRENEURSHIP | 74331 | 0% | 100% | 1 |
| 9 | TELECOMMUN SPE UM | 74331 | 0% | 100% | 1 |
| 10 | UNTERNEHMENSRECHNUNG | 74331 | 0% | 100% | 1 |
Journals |
| chi_square_rank | term | chi_square | shrOfCwithTerm | shrOfTermInClass | termInClass |
|---|---|---|---|---|---|
| 1 | ACCOUNTING REVIEW | 253134 | 18% | 4% | 77 |
| 2 | JOURNAL OF ACCOUNTING RESEARCH | 175261 | 13% | 4% | 54 |
| 3 | JOURNAL OF ACCOUNTING & ECONOMICS | 110058 | 9% | 4% | 37 |
| 4 | CONTEMPORARY ACCOUNTING RESEARCH | 94804 | 7% | 4% | 29 |
| 5 | NATIONAL TAX JOURNAL | 70914 | 9% | 3% | 38 |
| 6 | JOURNAL OF ACCOUNTING AND PUBLIC POLICY | 45002 | 4% | 4% | 17 |
| 7 | REVIEW OF ACCOUNTING STUDIES | 26276 | 3% | 3% | 12 |
| 8 | JOURNAL OF BUSINESS FINANCE & ACCOUNTING | 9203 | 2% | 1% | 9 |
| 9 | ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS | 9144 | 1% | 2% | 5 |
| 10 | JOURNAL OF ACCOUNTANCY | 8633 | 1% | 2% | 5 |
Author Key Words |
| chi_square_rank | term | chi_square | shrOfCwithTerm | shrOfTermInClass | termInClass | LCSH search | Wikipedia search |
|---|---|---|---|---|---|---|---|
| 1 | TAX AVOIDANCE | 1788838 | 13% | 42% | 57 | Search TAX+AVOIDANCE | Search TAX+AVOIDANCE |
| 2 | BOOK TAX DIFFERENCES | 1712589 | 6% | 96% | 24 | Search BOOK+TAX+DIFFERENCES | Search BOOK+TAX+DIFFERENCES |
| 3 | EFFECTIVE TAX RATE | 1326964 | 8% | 54% | 33 | Search EFFECTIVE+TAX+RATE | Search EFFECTIVE+TAX+RATE |
| 4 | TAX AGGRESSIVENESS | 1189291 | 5% | 80% | 20 | Search TAX+AGGRESSIVENESS | Search TAX+AGGRESSIVENESS |
| 5 | FIN 48 | 823359 | 3% | 92% | 12 | Search FIN+48 | Search FIN+48 |
| 6 | DEFERRED TAXES | 619423 | 2% | 83% | 10 | Search DEFERRED+TAXES | Search DEFERRED+TAXES |
| 7 | BOOK TAX CONFORMITY | 594650 | 2% | 100% | 8 | Search BOOK+TAX+CONFORMITY | Search BOOK+TAX+CONFORMITY |
| 8 | TAX SHELTERS | 401381 | 2% | 60% | 9 | Search TAX+SHELTERS | Search TAX+SHELTERS |
| 9 | ACCOUNTING FOR INCOME TAXES | 382273 | 1% | 86% | 6 | Search ACCOUNTING+FOR+INCOME+TAXES | Search ACCOUNTING+FOR+INCOME+TAXES |
| 10 | DEFERRED TAX LIABILITY | 371656 | 1% | 100% | 5 | Search DEFERRED+TAX+LIABILITY | Search DEFERRED+TAX+LIABILITY |
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. |
Classes with closest relation at Level 1 |