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The effects of book-tax conformity and tax accounting incentives on financial accounting : evidence from public and private limited companies in Germany
Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International journal of accounting, auditing and … 8 (2012) 3, pp. 274-302
Persistent link: https://www.econbiz.de/10009630309
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Tax benefits determinants and earnings management : results from the Eurozone countries
Tachinakis, Panagiotis - In: International journal of computational economics and … 12 (2022) 3, pp. 263-274
Persistent link: https://www.econbiz.de/10013253295
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Modelling receivables and deferred revenues to detect revenue management
Zha Giedt, Jenny - In: Abacus : a journal of accounting, finance and business … 54 (2018) 2, pp. 181-209
Persistent link: https://www.econbiz.de/10011965514
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Earnings management using classification shifting of revenues
Malikov, Kamran; Manson, Stuart; Coakley, Jerry - In: The British accounting review : the journal of the … 50 (2018) 3, pp. 291-305
Persistent link: https://www.econbiz.de/10011866473
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Earnings management using classification shifting of revenues : evidence from Chinese-listed firms
Ur Rehman, Ajid; Yaqub, Asad; Ahsan, Tanveer; … - In: Journal of accounting in emerging economies : JAEE 14 (2024) 5, pp. 1061-1083
Persistent link: https://www.econbiz.de/10015077654
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Book-tax conformity and reporting behavior : a quasi-experiment
Evers, Maria Theresia; Meier, Ina; Nicolay, Katharina - 2016
We examine how a comprehensive change in book-tax conformity affects firms' reporting behavior. To this end, we exploit a Reform Act as a quasi-natural experiment which implied a decrease in book-tax conformity in Germany in 2010. In particular, this reform allows firms to exercise tax...
Persistent link: https://www.econbiz.de/10011419359
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Book-tax conformity, earnings persistence and the association between earnings and future cash flows
Atwood, T. J.; Drake, Michael S.; Myers, Linda A. - In: Journal of accounting & economics 50 (2010) 1, pp. 111-125
Persistent link: https://www.econbiz.de/10008933222
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Will a departure from tax-based accounting encourage tax noncompliance? : archival evidence from a transition economy
Chan, K. Hung; Lin, Kenny Z.; Mo, Phyllis L. L. - In: Journal of accounting & economics 50 (2010) 1, pp. 58-73
Persistent link: https://www.econbiz.de/10008933228
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Discussion of CEO bonus pay, tax policy, and earnings management
Ayers, Benjamin C. - In: The journal of the American Taxation Association : a … 24 (2002), pp. 24-26
Persistent link: https://www.econbiz.de/10001767748
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Book-Tax Conformity and Earnings Management in Response to Tax Rate Cuts
Sundvik, Dennis - 2018
This study explores the link between earnings management and jurisdictional differences in book-tax conformity. A dataset of national reforms where the corporate tax rate is lowered is used to estimate the effect of conformity on private firm's earnings management behavior when a specific...
Persistent link: https://www.econbiz.de/10012935008