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There are 15862 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

    Version of Record online : 9 JUN 2010, DOI: 10.1111/j.1468-5957.2010.02207.x

  2. 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

    Version of Record online : 23 DEC 2010, DOI: 10.1111/j.1468-5957.2010.02218.x

  3. 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

    Version of Record online : 31 MAY 2005, DOI: 10.1111/j.1467-646X.2005.00115.x

  4. 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

    Version of Record online : 12 MAY 2009, DOI: 10.1111/j.1467-629X.2009.00307.x

  5. You have free access to this content
    The Market Response to Beating After-tax Earnings Targets Revisited using Analysts’ Pre-tax Earnings Forecasts and Concurrent Tax Note Disclosures

    Journal of Business Finance & Accounting

    Volume 43, Issue 1-2, January-February 2016, Pages: 31–65, Kathleen Herbohn, Irene Tutticci and Zhi Tan

    Version of Record online : 14 MAR 2016, DOI: 10.1111/jbfa.12181

  6. 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

    Version of Record online : 28 JUN 2008, DOI: 10.1111/j.1468-5957.2008.02092.x

  7. You have free access to this content
    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

    Version of Record online : 15 JAN 2010, DOI: 10.1506/480D-098U-607R-5D9W

  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

    Version of Record online : 29 AUG 2012, DOI: 10.1111/j.1475-679X.2012.00466.x

  9. Potential Errors in Detecting Earnings Management: Reexamining Studies Investigating the AMT of 1986

    Contemporary Accounting Research

    Volume 18, Issue 4, Winter 2001, Pages: 571–613, Won W. Choi, Jeffrey D. Gramlich and Jacob K. Thomas

    Version of Record online : 15 JAN 2010, DOI: 10.1506/16L8-JT2V-RUTP-MBPE

  10. Reaching Into the Cookie Jar? Why Conservative Accounting Is Sometimes a Problem

    Journal of Corporate Accounting & Finance

    Volume 26, Issue 5, July/August 2015, Pages: 73–77, Marcus L. Caylor and Dennis J. Chambers

    Version of Record online : 13 JUN 2015, DOI: 10.1002/jcaf.22066

  11. An analysis of the reasons for the asymmetries surrounding earnings benchmarks

    Accounting & Finance

    Volume 50, Issue 3, September 2010, Pages: 529–554, Bruce K. Bennett and Michael E. Bradbury

    Version of Record online : 17 AUG 2010, DOI: 10.1111/j.1467-629X.2009.00340.x

  12. Income Taxes

    2014 Interpretation and Application of International Financial Reporting Standards

    Bruce Mackenzie, Tapiwa Njikizana, Danie Coetsee, Raymond Chamboko, Blaise Colyvas, Brandon Hanekom, Edwin Selbst, Pages: 731–768, 2014

    Published Online : 1 MAR 2014, DOI: 10.1002/9781118870372.ch26

  13. 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

    Version of Record online : 24 MAY 2011, DOI: 10.1111/j.1911-3846.2010.01057.x

  14. Tax Aggressiveness and Accounting Fraud

    Journal of Accounting Research

    Volume 51, Issue 4, September 2013, Pages: 739–778, CLIVE LENNOX, PETRO LISOWSKY and JEFFREY PITTMAN

    Version of Record online : 28 JAN 2013, DOI: 10.1111/joar.12002

  15. FAS 109: More complex judgment required for accounting for income taxes

    Journal of Corporate Accounting & Finance

    Volume 3, Issue 4, Summer 1992, Pages: 431–448, J. Ralph Byington

    Version of Record online : 30 AUG 2006, DOI: 10.1002/jcaf.3970030406

  16. 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

    Version of Record online : 14 MAY 2013, DOI: 10.1111/corg.12029

  17. Deferred Taxation

    Standard Article

    Wiley Encyclopedia of Management

    David Citron

    Published Online : 21 JAN 2015, DOI: 10.1002/9781118785317.weom010044

  18. 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

    Version of Record online : 7 MAR 2013, DOI: 10.1111/jbfa.12014

  19. Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 Periods

    Contemporary Accounting Research

    Volume 33, Issue 3, Fall 2016, Pages: 1044–1074, Sanjay Gupta, Rick C. Laux and Daniel P. Lynch

    Version of Record online : 21 NOV 2015, DOI: 10.1111/1911-3846.12180

  20. Gestion du résultat ou optimisation fiscale?Évaluation des octrois d'options d'achat d'actions selon le contexte de gouvernance actionnariale

    Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration

    Volume 23, Issue 2, June 2006, Pages: 153–168, Denis Cormier, Suzanne Landry and Michel Magnan

    Version of Record online : 8 APR 2009, DOI: 10.1111/j.1936-4490.2006.tb00687.x