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Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets · Study

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PreprintLast Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets

Dan S. Dhaliwal2002

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Preprintgreen2002

Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets

Dan S. Dhaliwal · Cristi A. Gleason · Lillian F. Mills

43 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Corporate Taxation and Avoidance Corporate Governance and Financial Management

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References

1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1997Earnings management to avoid earnings decreases and losses 1999Earnings Management to Exceed Thresholds 1995The information content of losses 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators 2002Errors in Estimating Accruals: Implications for Empirical Research 2002Management's Incentives to Avoid Negative Earnings Surprises 1993Fundamental Information Analysis

Cited by

2013Valuation of tax expense 2009Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation 2008The Usefulness of Disclosures of Untaxed Foreign Earnings in Firm Valuation 2003The Persistence, Forecasting Ability, and Valuation Implications of the Tax Change Component of Earnings 2007Mechanisms to Meet/Beat Analyst Earnings Expectations in the Pre- and Post-Sarbanes-Oxley Eras

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2012Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Managementarticle · 20 shared references 2005La investigación sobreEarnings Managementsarticle · 19 shared references 2009Target Shooting: Review of Earnings Management Around Earnings Benchmarkspreprint · 16 shared references 2010The effect of alternative goals on earnings management studies: An earnings benchmark examinationarticle · 15 shared references 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*article · 14 shared references 2012Qualitative audit materiality and earnings managementarticle · 14 shared references

Details

Year2002

Typepreprint

Published2002-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations43

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.314563

openalex_workW1595083366

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