A review of earnings management in private firms in response to tax rate changes
In this paper, I present a review of tax accounting research with a specific focus on earnings management in response to changes in the corporate tax rate. While prior surveys of the tax accounting literature have a broad scope and focus primarily on publicly listed firms, I concentrate on studies e...
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| Format: | Article |
| Language: | English |
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Sciendo
2017-12-01
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| Series: | Nordic Tax Journal |
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| Online Access: | http://www.degruyter.com/view/j/ntaxj.2017.2017.issue-1/ntaxj-2017-0011/ntaxj-2017-0011.xml?format=INT |