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Earnings Management and the Corporate Alternative Minimum Tax
5 references·16 citing·45 second hop
Earnings Management and the Corporate Alternative Minimum Tax (1992)Earnings Management and the Corporate Alt…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Analysis of Panel Data (2003)Analysis of Panel DataEarnings 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…Development costs capitalization and debt financing (2019)Development costs capitalizat…Country-level corruption and accounting choice: Research & development capitalization under IFRS (2019)Country-level corruption and …Taxes and firm size: Political cost or political power? (2018)Taxes and firm size: Politica…Differences in Conservatism between Big Eight and Non-Big Eight Auditors (2014)Differences in Conservatism b…Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework (2013)Tax Avoidance vs. Tax Aggress…Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece (2013)Effects of IFRS Adoption on T…Research in Accounting for Income Taxes (2011)Research in Accounting for In…Macroeconomic control, political costs and earnings management: Evidence from Chinese listed real estate companies (2011)Macroeconomic control, politi…Security Analyst and Stock Market Efficiency in Anticipating Tax-Motivated Income Shifting (2006)Security Analyst and Stock Ma…La investigación sobreEarnings Managements (2005)La investigación sobreEarning…Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs (2004)Voluntary management earnings…Corporate Tax Avoidance and the Properties of Corporate Earnings (2004)Corporate Tax Avoidance and t…Earnings Management in Response to the Introduction of the Australian Gold Tax* (2003)Earnings Management in Respon…A Framework for the Classification of Accounts Manipulations (2001)A Framework for the Classific…An Evaluation of Alternative Measures of Corporate Tax Rates (1999)An Evaluation of Alternative …CORPORATE TAX COMPLIANCE AND FINANCIAL REPORTING (1996)CORPORATE TAX COMPLIANCE AND …FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts (2004)An Examination of Worldwide Assured Sustainability Reporting (2007)Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism (2014)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)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)Detecting Earnings Management. (1995)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Market Implications of the Audit Quality and Auditor Switches: Evidence from China (2008)Earnings Management During Antidumping Investigations in Europe: Sample-Wide and Cross-Sectional Evidence (2017)Economic policy uncertainty and financial statement comparability (2020)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Contracting theory and accounting (2001)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Earnings Management: New Evidence Based on Deferred Tax Expense (2003)The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Role of IRS Monitoring in Equity Pricing in Public Firms* (2011)Domestic Income Shifting by Chinese Listed Firms (2012)Does corporate tax avoidance explain firm performance? Evidence from an emerging economy (2020)Performance matched discretionary accrual measures (2005)Agressividade Tributária: Um Survey da Literatura (2017)Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale (2018)Tax avoidance and earnings management: a neural network approach for the largest European economies (2023)Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations (2002)Corporate social responsibility and tax avoidance (2018)Determinants of tax avoidance – evidence on profit tax-paying companies in Romania (2021)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)Initial conditions and moment restrictions in dynamic panel data models (1995)Econometric Analysis of Cross Section and Panel Data (2001)Unit root tests in panel data: asymptotic and finite-sample properties (2002)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2003Analysis of Panel Data7,858 cited
  • 1990Econometric Models and Economic Forecasts4,945 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited

Cited by

  • 2014Differences in Conservatism between Big Eight and Non-Big Eight Auditors143 cited
  • 2013Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework135 cited
  • 2004Corporate Tax Avoidance and the Properties of Corporate Earnings120 cited
  • 2018Taxes and firm size: Political cost or political power?88 cited
  • 2003Earnings Management in Response to the Introduction of the Australian Gold Tax*87 cited
  • 1999An Evaluation of Alternative Measures of Corporate Tax Rates83 cited
  • 2001A Framework for the Classification of Accounts Manipulations68 cited
  • 1996CORPORATE TAX COMPLIANCE AND FINANCIAL REPORTING65 cited
  • 2013Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece62 cited
  • 2005La investigación sobreEarnings Managements

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58 cited
  • 2006Security Analyst and Stock Market Efficiency in Anticipating Tax-Motivated Income Shifting57 cited
  • 2019Country-level corruption and accounting choice: Research & development capitalization under IFRS56 cited
  • 2019Development costs capitalization and debt financing52 cited
  • 2011Macroeconomic control, political costs and earnings management: Evidence from Chinese listed real estate companies45 cited
  • 2011Research in Accounting for Income Taxes45 cited
  • 2004Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs44 cited