The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes
Year of publication: |
2015
|
---|---|
Authors: | Cazier, Richard ; Rego, Sonja Olhoft ; Tian, Xiaoli Shaolee ; Wilson, Ryan |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 20.2015, 1, p. 436-469
|
Subject: | Tax reserves | Tax cushion | FIN 48 | Earnings management | Change in accounting standard | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Bilanzrecht | Accounting law | Bilanzierungsgrundsätze | Accounting standards | Einkommensteuer | Income tax |
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