skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

A review of earnings management in private firms in response to tax rate changes

Nordic tax journal, 2017-12, Vol.1 (1), p.151-161 [Peer Reviewed Journal]

ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2017-0011

Full text available

Citations Cited by
  • Title:
    A review of earnings management in private firms in response to tax rate changes
  • Author: Sundvik, Dennis
  • Subjects: Accounting ; Corporate taxation ; Earnings management ; Private firms ; Tax reform
  • Is Part Of: Nordic tax journal, 2017-12, Vol.1 (1), p.151-161
  • Description: 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 examining private firms. These firms have stronger incentives to engage in tax-induced earnings management and recent evidence shows that firms in general defer earnings from high to low tax periods around tax reforms. I summarize contemporary studies, questions examined, and learnings. In addition, I discuss practical implications and outline future research possibilities.
  • Publisher: De Gruyter Open
  • Language: English
  • Identifier: ISSN: 2246-1809
    EISSN: 2246-1809
    DOI: 10.1515/ntaxj-2017-0011
  • Source: De Gruyter Open Access Journals
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait