Tax Implications of Earnings Management Activities: Evidence from Restatements
Author:
Publisher
Elsevier BV
Reference28 articles.
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1. Detecting Corporate Income Tax Non-compliance from Financial Statements: A Case Study of Vietnam;Econometrics for Financial Applications;2017-12-20
2. Motives of Earnings Management;Introduction to Earnings Management;2017-08-20
3. Tax Aggressiveness and Accounting Fraud;SSRN Electronic Journal;2012
4. Evidence on Motivations for Downward Earnings Management;SSRN Electronic Journal;2009
5. Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?;AUDITING: A Journal of Practice & Theory;2008-05-01
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