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Journal Articles

Do Firms Modify Investments in Tax Planning to Manage Earnings?

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Yangmei Wang, Kirsten A. Cook
Journal: Accounting Horizons
Accounting Horizons (2023) 37 (2): 189–216.
https://doi.org/10.2308/HORIZONS-2020-120
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...
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Journal Articles

The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements

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Christine Cheng, Karen M. Hennes, Pradeep Sapkota
Journal: Accounting Horizons
Accounting Horizons (2022) 36 (4): 1–26.
https://doi.org/10.2308/HORIZONS-19-195
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...
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