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There are 3965 results for: content related to: Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts *

  1. Changes in Unrecognised Deferred Tax Accruals from Carry-Forward Losses: Earnings Management or Signalling?

    Journal of Business Finance & Accounting

    Volume 37, Issue 7-8, July/August 2010, Pages: 763–791, Kathleen Herbohn, Irene Tutticci and Pui See Khor

    Article first published online : 9 JUN 2010, DOI: 10.1111/j.1468-5957.2010.02207.x

  2. What are the Characteristics of Firms that Engage in Earnings Per Share Management Through Share Repurchases?

    Corporate Governance: An International Review

    Volume 21, Issue 4, July 2013, Pages: 334–350, Kathleen A. Farrell, Jin Yu and Yi Zhang

    Article first published online : 14 MAY 2013, DOI: 10.1111/corg.12029

  3. Creating a Bigger Bath Using the Deferred Tax Valuation Allowance

    Journal of Business Finance & Accounting

    Volume 35, Issue 5-6, June/July 2008, Pages: 601–625, Theodore E. Christensen, Gyung H. Paik and Earl K. Stice

    Article first published online : 28 JUN 2008, DOI: 10.1111/j.1468-5957.2008.02092.x

  4. Do Auditor-Provided Tax Services Improve the Estimate of Tax Reserves?

    Contemporary Accounting Research

    Volume 28, Issue 5, Winter 2011 (December), Pages: 1484–1509, Cristi A. Gleason and Lillian F. Mills

    Article first published online : 24 MAY 2011, DOI: 10.1111/j.1911-3846.2010.01057.x

  5. Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence

    Journal of Business Finance & Accounting

    Volume 37, Issue 9-10, November/December 2010, Pages: 1145–1176, Aloke Ghosh, Antonio Marra and Doocheol Moon

    Article first published online : 23 DEC 2010, DOI: 10.1111/j.1468-5957.2010.02218.x

  6. Meeting or Missing Earnings Benchmarks: The Role of CEO Integrity

    Journal of Business Finance & Accounting

    Volume 40, Issue 3-4, April/May 2013, Pages: 373–398, Yuping Jia

    Article first published online : 7 MAR 2013, DOI: 10.1111/jbfa.12014

  7. CEO Centrality and Meeting or Beating Analysts’ Earnings Forecasts

    Journal of Business Finance & Accounting

    Volume 39, Issue 1-2, January/February 2012, Pages: 82–112, Vivek Mande and Myungsoo Son

    Article first published online : 21 NOV 2011, DOI: 10.1111/j.1468-5957.2011.02262.x

  8. The Information Content of Tax Expense for Firms Reporting Losses

    Journal of Accounting Research

    Volume 51, Issue 1, March 2013, Pages: 135–164, DAN S. DHALIWAL, STEVEN E. KAPLAN, RICK C. LAUX and ERIC WEISBROD

    Article first published online : 29 AUG 2012, DOI: 10.1111/j.1475-679X.2012.00466.x

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    Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109

    Contemporary Accounting Research

    Volume 20, Issue 3, Fall 2003, Pages: 579–611, Catherine M. Schrand and M. H. Franco Wong

    Article first published online : 15 JAN 2010, DOI: 10.1506/480D-098U-607R-5D9W

  10. Tax Expense Momentum

    Journal of Accounting Research

    Volume 49, Issue 3, June 2011, Pages: 791–821, JACOB THOMAS and FRANK X. ZHANG

    Article first published online : 1 MAR 2011, DOI: 10.1111/j.1475-679X.2011.00409.x

  11. Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions

    Journal of Accounting Research

    Volume 49, Issue 1, March 2011, Pages: 137–185, JOHN R. GRAHAM, MICHELLE HANLON and TERRY SHEVLIN

    Article first published online : 11 JAN 2011, DOI: 10.1111/j.1475-679X.2010.00395.x

  12. Earnings Management Constraints and Classification Shifting

    Journal of Business Finance & Accounting

    Volume 41, Issue 5-6, June/July 2014, Pages: 600–626, John L. Abernathy, Brooke Beyer and Eric T. Rapley

    Article first published online : 8 MAY 2014, DOI: 10.1111/jbfa.12076

  13. A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin

    Contemporary Accounting Research

    Volume 29, Issue 1, Spring 2012 (March), Pages: 221–251, IVO PH. JANSEN, SUNDARESH RAMNATH and TERI LOMBARDI YOHN

    Article first published online : 21 OCT 2011, DOI: 10.1111/j.1911-3846.2011.01093.x

  14. Market's perception of deferred tax accruals

    Accounting & Finance

    Volume 49, Issue 4, December 2009, Pages: 645–673, Cheryl Chang, Kathleen Herbohn and Irene Tutticci

    Article first published online : 12 MAY 2009, DOI: 10.1111/j.1467-629X.2009.00307.x

  15. Can Stock Recommendations Predict Earnings Management and Analysts’ Earnings Forecast Errors?

    Journal of Accounting Research

    Volume 41, Issue 1, March 2003, Pages: 1–31, Jeffery Abarbanell and Reuven Lehavy

    Article first published online : 20 JAN 2003, DOI: 10.1111/1475-679X.00093

  16. Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation

    Contemporary Accounting Research

    Volume 30, Issue 1, Spring 2013 (March), Pages: 242–268, Dain C. Donelson, John M. Mcinnis and Richard D. Mergenthaler

    Article first published online : 11 MAY 2012, DOI: 10.1111/j.1911-3846.2012.01150.x

  17. Earnings Management to Influence Tax Policy: Evidence from Large Malaysian Firms

    Journal of International Financial Management & Accounting

    Volume 16, Issue 2, June 2005, Pages: 142–163, Ajay Adhikari, Chek Derashid and Hao Zhang

    Article first published online : 31 MAY 2005, DOI: 10.1111/j.1467-646X.2005.00115.x

  18. The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting

    Contemporary Accounting Research

    Volume 29, Issue 3, Fall 2012 (September), Pages: 928–955, Kenneth J. Klassen and Stacie Kelley Laplante

    Article first published online : 11 JAN 2012, DOI: 10.1111/j.1911-3846.2011.01136.x

  19. Earnings Management through Specific Accruals and Discretionary Expenses: Evidence from U.S. Agribusiness Firms

    Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie

    Carlos J.O. Trejo-Pech, Richard N. Weldon and Michael A. Gunderson

    Article first published online : 13 JAN 2015, DOI: 10.1111/cjag.12063

  20. Earnings Management and the Post-earnings Announcement Drift

    Financial Management

    Volume 40, Issue 3, Fall 2011, Pages: 591–621, Henock Louis and Amy X. Sun

    Article first published online : 21 SEP 2011, DOI: 10.1111/j.1755-053X.2011.01154.x