...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...

... Managerial discretion and-or earnings management; Tax avoidance; Taxes and earnings management investments in tax planning; tax fees; real activity earnings management; tax avoidance; effective tax rates Yangmei Wang Kirsten A. Cook We examine whether suspect firms (that precisely meet or narrowly beat...