The effect of tax accounting rules on capital structure and discretionary accruals

Author:

Calegari Michael J.

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference49 articles.

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2. Regression Diagnostics, Identifying Influential Data and Sources of Collinearity;Belsey,1980

3. Showdown at Gucci Gulch;Birnbaum,1987

4. Brown, L.D., 1999. Managerial behavior and the bias in analysts’ earnings forecasts. Unpublished working paper, Georgia State University.

5. Earnings management to avoid earnings decreases and losses;Burgstahler;Journal of Accounting and Economics,1997

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