Earnings manipulation: cost of capital versus tax

Aasmund Eilifsen · Kjell Henry Knivsflå · Frode Sættem

39 citations0/0 files storedEuropean Accounting Review

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Taxation and Avoidance

Abstract

We show that if taxable income were linked to accounting income, there will exist an automatic safeguard against manipulation of earnings within the analysed framework. Separating taxable income from accounting income will remove this self-controlled mechanism, and accordingly create a need for separate countermeasures to prevent earnings manipulation.

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References

1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1989Signalling and the Pricing of New Issues 1994The Value Relevance of German Accounting Measures: An Empirical Analysis 1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks 1994The Effects of Accounting Diversity: Evidence from the European Union 1994Self-Enforcing Voluntary Disclosures 1995Earnings management and firm valuation under asymmetric information

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2002Association between Accounting Earnings and Stock Returns as a Measure of Value Relevance of Accounting Standards: Empirical Evidence from the Swiss Market 2011Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions 2003Manipulation comptable:les dirigeants et les autres parties prenantes 2006Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms 2015

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