SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework
16 references·4 citing·42 second hop
The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework (2006)The impact of tax holidays on earnings ma…Econometric Analysis of Panel Data (2021)Econometric Analysis of Panel…Detecting Earnings Management (2012)Detecting Earnings ManagementHow Are Earnings Managed? Examples from Auditors (2003)How Are Earnings Managed? Exa…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Tax Policy for Developing Countries (2001)Tax Policy for Developing Cou…Empirical tax research in accounting (2001)Empirical tax research in acc…Book-Tax Differences and Internal Revenue Service Adjustments (1998)Book-Tax Differences and Inte…Tax-Induced Earnings Management by Firms with Net Operating Losses (1997)Tax-Induced Earnings Manageme…The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms (1996)The Use of Financial Accounti…Detecting Earnings Management. (1995)Detecting Earnings Management.The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions (1993)The Impact of U.S. Tax Law Re…Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986 (1992)Firms' Responses to Anticipat…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Econometric Models and Economic Forecasts (1990)Econometric Models and Econom…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Causal effects of corporate taxes on private firms' earnings management: a regression discontinuity analysis (2022)Causal effects of corporate t…The development of earnings management research A review of literature from three different perspectives (2014)The development of earnings m…Tax Effects of Book-Tax Conformity, Financial Reporting Incentives, and Firm Size (2013)Tax Effects of Book-Tax Confo…Earnings Management through Discretionary Expenditures in The U.S., Canada, and Asia (2011)Earnings Management through D…Econometric Models for Count Data with an Application to the Patents-R&D Relationship (1984)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Pooled Mean Group Estimation of Dynamic Heterogeneous Panels (1999)Econometric Analysis of Cross Section and Panel Data (2001)Introductory Econometrics for Finance (2008)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Corporate performance and managerial remuneration (1985)Positive Accounting Theory (1985)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Research design issues in earnings management studies (2000)Accruals and the Prediction of Future Cash Flows (2001)Capital markets research in accounting (2001)Shareholder Litigation and Corporate Disclosures (1994)Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)The Relation between Financial and Tax Reporting Measures of Income (2001)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Public Pressure and Corporate Tax Behavior (2015)Specification Tests in Econometrics (1978)Law and Finance (1998)Corporate Ownership Around the World (1999)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The Influence of Top Management Team Heterogeneity on Firms' Competitive Moves (1996)The analysis of household surveys (1997)Veto Players. How Political Institutions Work (2003)
this work references cited by second hop

References

  • 2021Econometric Analysis of Panel Data15,089 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1990Econometric Models and Economic Forecasts4,945 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2001Empirical tax research in accounting956 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1998Book-Tax Differences and Internal Revenue Service Adjustments574 cited
  • 2003How Are Earnings Managed? Examples from Auditors296 cited
  • 1997Tax-Induced Earnings Management by Firms with Net Operating Losses262 cited
  • 1996The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms259 cited
  • 1993The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions223 cited
  • 1992Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

210 cited
  • 2001Tax Policy for Developing Countries168 cited
  • Cited by

    • 2013Tax Effects of Book-Tax Conformity, Financial Reporting Incentives, and Firm Size46 cited
    • 2014The development of earnings management research A review of literature from three different perspectives41 cited
    • 2011Earnings Management through Discretionary Expenditures in The U.S., Canada, and Asia22 cited
    • 2022Causal effects of corporate taxes on private firms' earnings management: a regression discontinuity analysis19 cited