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Keywords: tax expense
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Journal Articles
Journal of the American Taxation Association (2024) 46 (2): 9–30.
Published: 01 September 2024
...Erik L. Beardsley; Mehmet C. Kara; Connie D. Weaver ABSTRACT This study examines the association between stock price incentives (portfolio delta) and earnings management using tax expense, as well as whether this association varies with opportunities to manage earnings. Prior research suggests...