Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 274-302
accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that … generally balance their overall accounting strategy, i.e., they focus on tax accounting and financial accounting concurrently …, are less willing to engage in tax-induced earnings management than are companies that do not focus on accounting strategy …
