Sundvik, Dennis - In: Journal of Applied Accounting Research 18 (2017) 3, pp. 356-374
to change the fiscal year-end and whether earnings management is more prevalent when the decision is not taken. Design …/methodology/approach This study uses the financial statement data of Finnish private firms and studies 350 fiscal year-end changing firms and … magnitude of the expected tax savings. Firms that do not change their fiscal year-end engage in more tax-induced earnings …