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PASS-THROUGH BUSINESS ENTITY CHOICE AND EARNINGS MANAGEMENT: EVIDENCE FROM UK REAL ESTATE INVESTMENT TRUST CONVERSION

International journal of strategic property management, 2022-05, Vol.26 (3), p.188-202 [Tạp chí có phản biện]

COPYRIGHT 2022 Vilnius Gediminas Technical University ;2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1648-715X ;ISSN: 1648-9179 ;EISSN: 1648-9179 ;DOI: 10.3846/ijspm.2022.16834

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  • Nhan đề:
    PASS-THROUGH BUSINESS ENTITY CHOICE AND EARNINGS MANAGEMENT: EVIDENCE FROM UK REAL ESTATE INVESTMENT TRUST CONVERSION
  • Tác giả: Liang, Jian ; Dong, Zhi ; Zheng, Mo
  • Chủ đề: Accounting ; accrual earnings management ; Behavior ; Conversion ; Earnings management ; Financial disclosure ; Financial management ; Influence ; Investments ; Methods ; pass-through entity ; Property management ; real earnings management ; REIT ; REIT regulatory regime ; REITs
  • Là 1 phần của: International journal of strategic property management, 2022-05, Vol.26 (3), p.188-202
  • Mô tả: This empirical study innovatively investigates how the choice of a pass-through business entity and corresponding regulatory regime influence firms’ earnings management (EM) behaviors by testing on the UK Real Estate Investment Trust (REIT) conversion. A substantial proportion of UK non-REIT publicly traded property companies (LPCs) have chosen to become REITs since the UK REITs were launched in 2007. We conduct a series of tests on a database containing UK LPCs and REITs from 2000 to 2019 and find that conversion into pass-through business entity regimes like REITs that enjoy more favorable tax treatment but face more restrictions leads to more accrual earnings management (AEM) activity, but less real earnings management (REM) activity.
  • Nơi xuất bản: Vilnius: Vilnius Gediminas Technical University
  • Ngôn ngữ: English
  • Số nhận dạng: ISSN: 1648-715X
    ISSN: 1648-9179
    EISSN: 1648-9179
    DOI: 10.3846/ijspm.2022.16834
  • Nguồn: DOAJ Directory of Open Access Journals
    ProQuest Central
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