Earnings Manipulation : Cost of Capital Versus Tax

We show that if taxable income were linked to accounting income, there will exist an automatic safeguard against manipulation of earnings within the analyzed framework. Separating taxable income from accounting income will remove this self-controlled mechanism, and accordingly create a need for separate countermeasures to prevent earnings manipulation

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Year of publication:	[2001]
Authors:	Eilifsen, Aasmund
Other Persons:	Knivsflå, Kjell Henry (contributor) ; Saettem, Frode (contributor)
Publisher:	[2001]: [S.l.] : SSRN
Description of contents:	Abstract [papers.ssrn.com]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Notes:	In: European Accounting Review Volltext nicht verfügbar
Classification:	M41 - Accounting ; m46 ; K34 - Tax Law ; D82 - Asymmetric and Private Information
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012788170