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Keywords: earnings management
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Journal Articles
Journal of the American Taxation Association (2021) 43 (1): 27–50.
Published: 01 March 2021
...David A. Guenther; Linda K. Krull; Brian M. Williams ABSTRACT We provide a theoretical framework to identify when measures of tax avoidance reflect tax avoidance related to, and unrelated to, earnings management. The influence of earnings management on measures of tax avoidance occurs because...
Journal Articles
Journal of the American Taxation Association (2020) 42 (2): 85–115.
Published: 01 September 2020
... I errors. In this study, I demonstrate that the Krull measure of pre-managed earnings is susceptible to Type I errors. I then introduce an alternative measure based on Gupta, Laux, and Lynch (2016) , and I find no evidence of earnings management through PRE using the Gupta measure of pre-managed...
Journal Articles
Journal of the American Taxation Association (2018) 40 (1): 31–55.
Published: 01 March 2018
... analyze firms, not firm-years, to establish a firm's pattern of risk-taking. aggressive reporting tax avoidance earnings management corporate risk-taking Second, many firm characteristics that influence the manner of risk-taking are unobservable with publicly available data, so we use...
Journal Articles
Journal Articles
Journal of the American Taxation Association (2015) 37 (2): 49–73.
Published: 01 December 2015
... also suggest that both types of BTDs are associated with earnings management and tax avoidance. I find evidence that tax avoidance firms have a more positive association between their BTDs and both pretax earnings changes and tax expense changes. However, I find only inconsistent evidence...
Journal Articles
Journal Articles
Journal Articles
Journal of the American Taxation Association (2014) 36 (1): 63–87.
Published: 01 April 2014
... American Jobs Creation Act repatriation tax tax holiday permanently reinvested foreign earnings financial reporting incentives tax incentives earnings management In 2004, Congress implemented a temporary tax holiday for repatriation dividends, under which U.S. multinational corporations...
Journal Articles
Journal of the American Taxation Association (2012) 34 (1): 31–53.
Published: 01 March 2012
... higher than year-end ETRs. We then investigate whether firms' overstatement of quarterly ETRs creates slack that is used for earnings management. We find that quarterly ETR increases are more likely to be reversed in subsequent quarters when firms would have missed their analysts' earnings forecast...