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The Effect of Tax Planning on Earnings Management
16 references·0 citing·40 second hop
The Effect of Tax Planning on Earnings Management (2023)The Effect of Tax Planning on Earnings Ma…ANALISIS LAPORAN KEUANGAN (2021)ANALISIS LAPORAN KEUANGANTax Aggressiveness and Accounting Fraud (2012)Tax Aggressiveness and Accoun…Performance matched discretionary accrual measures (2005)Performance matched discretio…Predicting Earnings Management: The Case of Earnings Restatements (2003)Predicting Earnings Managemen…Earnings Management: New Evidence Based on Deferred Tax Expense (2003)Earnings Management: New Evid…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Auditor Conservatism, Asymmet…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…Corporate Governance and Earnings Management (2001)Corporate Governance and Earn…ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY (2000)ACCRUAL MANAGEMENT TO MEET EA…Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Equity Valuation and Negative…Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses (1999)Audit Quality and Auditor Siz…Detecting Earnings Management. (1995)Detecting Earnings Management.The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Fundamentals of financial management (1978)Fundamentals of financial man…Fundamentals of Financial Management (1977)Fundamentals of Financial Man…Accounting earnings and cash flows as measures of firm performance (1994)Earnings, Book Values, and Dividends in Equity Valuation* (1995)The information content of losses (1995)Does EVA® beat earnings? Evidence on associations with stock returns and firm values (1997)Relative valuation roles of equity book value and net income as a function of financial health (1998)Capital markets research in accounting (2001)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The quality of accounting information in politically connected firms (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings management to avoid earnings decreases and losses (1997)Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Detecting Earnings Management (2012)Do IRS Audits Deter Corporate Tax Avoidance? (2012)Separation of Ownership and Control (1983)The Economic Institutions of Capitalism (1987)Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia (2008)Corporate Governance and Earnings Management: A Meta‐Analysis (2009)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)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)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Fuzzy capital budgeting (2000)Optimal pricing and ordering policy under permissible delay in payments (2004)Optimal ordering policies for a retailer who offers distinct trade credits to its good and bad credit customers (2009)Earnings Management through Real Activities Manipulation (2003)A review of archival auditing research (2014)BANKRUPTCY COSTS: SOME EVIDENCE (1977)Vulnerability of community businesses to environmental disasters (2008)Users as service innovators: The case of banking services (2011)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity745 cited
  • 2003Earnings Management: New Evidence Based on Deferred Tax Expense726 cited
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  • 2001Corporate Governance and Earnings Management499 cited
  • 2003Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*497 cited
  • 2000ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY419 cited
  • 2003Predicting Earnings Management: The Case of Earnings Restatements382 cited
  • 2021ANALISIS LAPORAN KEUANGAN380 cited
  • 1999Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses366 cited
  • 2012

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Tax Aggressiveness and Accounting Fraud
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