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Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country
16 references·7 citing·34 second hopsampled
Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country (2019)Do firms using real earnings management c…Tax Aggressiveness and Corporate Transparency (2018)Tax Aggressiveness and Corpor…The effect of institutional ownership on firm transparency and information production (2015)The effect of institutional o…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…Overvaluation and the Choice of Alternative Earnings Management Mechanisms (2011)Overvaluation and the Choice …Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Dual Class Ownership and Tax Avoidance (2011)Dual Class Ownership and Tax …The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Valuation waves and merger activity: The empirical evidence (2005)Valuation waves and merger ac…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Tax avoidance and earnings management: a neural network approach for the largest European economies (2023)Tax avoidance and earnings ma…Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management (2023)Financial attributes and corp…Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets (2023)Earnings management during th…Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market? (2022)Managerial abilities, financi…Internal corporate governance mechanisms and earnings manipulation practices in MENA countries (2022)Internal corporate governance…Parallels and Differences in Earnings Management of the Visegrad Four and the Baltics (2021)Parallels and Differences in …Blockholders and real earnings management-the emerging markets context (2021)Blockholders and real earning…The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)The economic implications of corporate financial reporting (2005)The Impact of Religion on Financial Reporting Irregularities (2011)Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation (2015)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)A review of archival auditing research (2014)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)New Evidence and Perspectives on Mergers (2001)What drives merger waves? (2005)Determinants of Cross‐Border Mergers and Acquisitions (2012)Does Policy Uncertainty Affect Mergers and Acquisitions? (2016)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate tax avoidance and high-powered incentives (2005)Long-Run Corporate Tax Avoidance (2008)Experimental and Quasi-Experimental Designs for Research (1963)An Examination of Corporate Tax Shelter Participants (2009)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2010A review of tax research3,167 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2005Valuation waves and merger activity: The empirical evidence1,287 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2015The effect of institutional ownership on firm transparency and information production1,008 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
  • 2018Tax Aggressiveness and Corporate Transparency618 cited
  • 2011

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Overvaluation and the Choice of Alternative Earnings Management Mechanisms
513 cited
  • 2011Dual Class Ownership and Tax Avoidance343 cited
  • Cited by

    • 2023Tax avoidance and earnings management: a neural network approach for the largest European economies58 cited
    • 2021Parallels and Differences in Earnings Management of the Visegrad Four and the Baltics27 cited
    • 2023Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management25 cited
    • 2021Blockholders and real earnings management-the emerging markets context23 cited
    • 2022Internal corporate governance mechanisms and earnings manipulation practices in MENA countries18 cited
    • 2023Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets18 cited
    • 2022Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market?17 cited