1-2 of 2
Keywords: tax planning
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
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...
Journal Articles