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The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes

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References

1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
2002The rewards to meeting or beating earnings expectations1,706 cited
2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
1999Market Rewards Associated with Patterns of Increasing Earnings909 cited
2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
2002Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices769 cited
1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
2007Earnings Momentum and Earnings Management652 cited
2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*620 cited
2003Principles-Based Accounting Standards582 cited
2006Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence

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517 cited

2010Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information483 cited

2012Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?399 cited

Cited by

2016Assessing Tax Risk: Practitioner Perspectives107 cited
2018Banks as Tax Planning Intermediaries106 cited
2015Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre‐ and Post‐ FIN 48 Periods100 cited
2018Tax Uncertainty and Incremental Tax Avoidance98 cited
2021Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments93 cited
2015One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting83 cited
2019How CEO narcissism affects earnings management behaviors75 cited
2023The predictive ability of tax contingencies for future income tax cash outflows74 cited
2015Measuring income tax accrual quality72 cited
2015Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?70 cited
2012Does Greater Tax Risk Lead to Increased Firm Risk?69 cited
2018Tax avoidance, tax risk and the cost of debt in a bank-dominated economy68 cited
2014The Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance64 cited
2014Insights from Academic Participation in the FAF's Initial PIR: The PIR of FIN 4862 cited
2016Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management62 cited
2023Tax authority monitoring and corporate information disclosure quality in China57 cited