Purpose – Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1 … earnings management. Findings – The empirical evidence reveals that corporate managers seem to opportunistically smooth income … smoothing behavior of the sample firms that engage in income‐increasing earnings management. The coefficient on EcoCrisis is …

Purpose – This paper seeks to address the value relevance of summary accounting measures and fundamental income … pipeline. Decomposing revenue into product sales, interest income and collaborative research revenue may further enhance our … income statement variables.  …

global effective tax rate (ETRGL) to assess the existence or nonexistence of cross‐jurisdictional income shifting. Design …). This suggests that firms earn income, on average, in jurisdictions with tax rates greater than the USA, such that diverting … income from overseas to the USA is a tax‐saving action. The tax results are consistent with Jacob and Mills and Newberry …

endogeneity. Findings – Results show that in a static panel data model, the income statement items have a lower explicative power … differences reduces the explicative power of the income statement and working in levels could be inconsistent if it is impossible … – It is important to evaluate whether the income statement can (or cannot) explain the financial position of a firm. Also …

this to 1978‐1995 data for 143 countries, subdivided into four income groups, and compares the results with those from … income groups except the lower‐middle income economies. Briefly considers other applications for MHD and avenues for further …

for income‐increasing earnings management, income‐decreasing earnings management and specific contexts, e.g. financial … income up rather than down; and identifies some opportunities for further research.  …

over various time frames and shows that clients have more income decreasing accruals as the investigation takes place …

/risk to suggest that a high level of growth opportunities may encourage managers to use income reducing accruals. Tests this …