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Keywords: effective tax rates
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Journal Articles
Accounting Horizons (2023) 37 (2): 189–216.
Published: 01 June 2023
... note: Accepted by Stacie Kelley Laplante, under the Senior Editorship of Ray J. Pfeiffer. 24 07 2020 08 04 2022 26 04 2022 2023 investments in tax planning tax fees real activity earnings management tax avoidance effective tax rates Prior research provides...
Journal Articles
Accounting Horizons (2022) 36 (4): 1–26.
Published: 01 December 2022
...Christine Cheng; Karen M. Hennes; Pradeep Sapkota SYNOPSIS We examine the association between firms' tax planning behavior, as measured by their effective tax rates (ETRs), and financial restatements. We find that both low and high ETRs are positively related to subsequent tax-related restatements...