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Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109*
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Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109* (2003)Earnings Management Using the Valuation A…Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?* (2003)Earnings Management to Avoid …The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices (2002)Does Meeting Earnings Expecta…The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing (1999)The impact of cash flow volat…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…The Timing of Asset Sales and Earnings Manipulation. (1993)The Timing of Asset Sales and…The analysis and use of financial statements (1993)The analysis and use of finan…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…Economic consequences of accounting standards (1988)Economic consequences of acco…Limited-dependent and qualitative variables in econometrics (1983)Limited-dependent and qualita…The Association Between Market Determined and Accounting Determined Risk Measures. (1970)The Association Between Marke…Conforming Tax Avoidance and Capital Market Pressure (2019)Conforming Tax Avoidance and …What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses (2018)What's in a Name? Initial Evi…Analyst coverage and corporate tax aggressiveness (2016)Analyst coverage and corporat…Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality? (2015)Did the PCAOB's Restrictions …Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework (2013)Tax Avoidance vs. Tax Aggress…Audit Fees and Book-Tax Differences (2012)Audit Fees and Book-Tax Diffe…The Effect of External Monitoring on Accrual‐Based and Real Earnings Management: Evidence from Venture‐Backed Initial Public Offerings* (2011)The Effect of External Monito…Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48 (2010)Pre-Empting Disclosure? Firms…Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?* (2010)Do Auditor‐Provided Tax Servi…The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force (2009)The Impact of Academic Accoun…The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis (2008)The rise of deferred tax asse…Earnings Management through Effective Tax Rates: The Effects of Tax‐Planning Investment and the Sarbanes‐Oxley Act of 2002* (2008)Earnings Management through E…Capitalization of R&D costs and earnings management: Evidence from Italian listed companies (2008)Capitalization of R&D costs a…The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings (2006)The Persistence, Forecasting,…Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management (2004)Permanently Reinvested Foreig…Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities (2004)Decomposing Changes in Deferr…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Specification Tests in Econometrics (1978)Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)Loan loss provisioning and economic slowdowns: too much, too late? (2003)The crisis of fair-value accounting: Making sense of the recent debate (2009)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Meta-Analytic Procedures for Social Research. (1994)Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Credit Cycles, Credit Risk, and Prudential Regulation (2005)Discretionary Revenues as a Measure of Earnings Management (2010)Earnings Management During Import Relief Investigations (1991)Debt covenant violation and manipulation of accruals (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Detecting Earnings Management (2012)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Why Firms Voluntarily Disclose Bad News (1994)Perspectives on Recent Capital Market Research (2002)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information (2010)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Capital Structure Puzzle (1984)The Strength of Corporate Culture and the Reliability of Firm Performance (2002)Corporate precautionary cash holdings (2006)Policy Uncertainty and Corporate Investment (2015)Detecting Earnings Management. (1995)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Behavior of Stock-Market Prices (1965)Environmental purchasing and firm performance: an empirical investigation (2000)Accounting Discretion, Corporate Governance, and Firm Performance* (2008)The Impact of Corporate Social Performance on Financial Risk and Utility: A Longitudinal Analysis (2012)On financial contracting (1979)Positive Accounting Theory (1985)Outside directors and CEO turnover (1988)ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY (2000)Stock repurchases as an earnings management device (2006)Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)Econometric Analysis of Cross Section and Panel Data (2001)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)Introductory Econometrics for Finance (2008)
this work references cited by second hop

References

  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
  • 1999The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing903 cited
  • 2002Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices769 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 1970The Association Between Market Determined and Accounting Determined Risk Measures.573 cited
  • 1993The Timing of Asset Sales and Earnings Manipulation.556 cited
  • 1993The analysis and use of financial statements516 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 2003Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?*306 cited
  • 1988Economic consequences of accounting standards246 cited

Cited by

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  • 2010Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*190 cited
  • 2004Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management187 cited
  • 2018What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses178 cited
  • 2011The Effect of External Monitoring on Accrual‐Based and Real Earnings Management: Evidence from Venture‐Backed Initial Public Offerings*177 cited
  • 2008Earnings Management through Effective Tax Rates: The Effects of Tax‐Planning Investment and the Sarbanes‐Oxley Act of 2002*169 cited
  • 2012Audit Fees and Book-Tax Differences163 cited
  • 2019Conforming Tax Avoidance and Capital Market Pressure160 cited
  • 2013Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework135 cited
  • 2008Capitalization of R&D costs and earnings management: Evidence from Italian listed companies132 cited
  • 2016Analyst coverage and corporate tax aggressiveness131 cited
  • 2010Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48125 cited
  • 2015Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?124 cited
  • 2006The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings121 cited
  • 2008The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis116 cited
  • 2004Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities110 cited
  • 2009The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force105 cited