Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 274-302
balancing. Moreover, we observe that tax accounting incentives in our natural experiment influence the earnings management … behaviour of private companies but not of public companies. Our findings highlight the impact of tax accounting incentives on … accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that …