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Earnings management and deferred tax

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References

1992The Cross-Section of Expected Stock Returns17,251 cited
1991Earnings Management During Import Relief Investigations8,369 cited
1995Detecting Earnings Management.6,532 cited
1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
1981Auditor size and audit quality5,862 cited
1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
2012Detecting Earnings Management3,821 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
1999Earnings Management to Exceed Thresholds2,764 cited
1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
2000Research design issues in earnings management studies998 cited

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1997Smoothing income in anticipation of future earnings913 cited

Cited by

2023Tax avoidance and earnings management: a neural network approach for the largest European economies58 cited
2020External financing and earnings management: Evidence from international data53 cited
2009An Empirical Analysis Of Earnings Management In Australia44 cited
2013How do accounting standards and insiders' incentives affect earnings management? Evidence from China40 cited
2007Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case38 cited
2019Corporate tax planning and corporate tax disclosure35 cited
2019Busy boards and earnings management – an Australian perspective31 cited
2012The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany30 cited
2021Financial accounting for deferred taxes: a systematic review of empirical evidence28 cited
2021A Systematic Approach to the Motivations for Earnings Management: A Literature Review18 cited
2015Earnings management and income tax evidence from Greece16 cited
2025Climate Risk and Tax Avoidance of Climate‐Sensitive Firms14 cited
2016Malaysian multinational companies (MNC): Permanent and temporary nature of tax planning14 cited
2020“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures14 cited