We expect that tax expenses will provide a last opportunity to meet an earnings target, and involve the complexity and …

&D level to earn more profits and meet its earnings target. Findings The equilibrium result indicates that before the … realization of common cost shock, a firm can influence the output of its accounting system (i.e. meeting an earnings target … to be used later to earn a higher profit and reach the earnings target. Originality/value This paper contributes to the …

We expect that tax expenses will provide a last opportunity to meet an earnings target, and involve the complexity and …