The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes-Reference-Cited by-同舟云学术

The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes

Published:2014-06-28 Issue:1 Volume:20 Page:436-469
ISSN:1380-6653
Container-title:Review of Accounting Studies
language:en
Short-container-title:Rev Account Stud

Author:

Cazier Richard,Rego Sonja,Tian Xiaoli,Wilson Ryan

Publisher

Springer Science and Business Media LLC

Subject

General Business, Management and Accounting,Accounting

Link

http://link.springer.com/content/pdf/10.1007/s11142-014-9302-y.pdf

Reference36 articles.

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3. Barth, M., Elliott, J., & Finn, M. (1999). Market rewards associated with patterns of increasing earnings. Journal of Accounting Research, 37(Autumn), 387–413.

4. Bartov, E., & Cohen, D. (2009). The ‘numbers game’ in the pre-and post-Sarbanes–Oxley eras. Journal of Accounting, Auditing & Finance, 24(4), 505–534.

5. Bartov, E., Givoly, D., & Hayn, C. (2002). The rewards to meeting or beating earnings expectations. Journal of Accounting and Economics, 33(June), 173–204.

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