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Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting
ABSTRACT: We investigate the association between aggressive tax and financial reporting and find a strong, positive relation. Our results suggest that insufficient costs exist to offset financial andExpand
Tax Avoidance Activities of U.S. Multinational Corporations
This paper investigates whether economies of scale and scope exist for tax planning. In particular, do multinational corporations avoid more taxes than U.S. domestic-only companies, resulting inExpand
Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting
ABSTRACT: We investigate the association between aggressive tax and financial reporting and find a strong, positive relation. Our results suggest that insufficient costs exist to offset financial andExpand
Equity Risk Incentives and Corporate Tax Aggressiveness
This study examines equity risk incentives as one determinant of corporate tax aggressiveness. Prior research finds that equity risk incentives motivate managers to make risky investment andExpand
Earnings Management: New Evidence Based On Deferred Tax Expense
We examine the usefulness of deferred tax expense as compared to various accrual measures employed in prior research in detecting earnings management in three settings where earnings managementExpand
The Separation of Ownership and Control and Corporate Tax Avoidance
We examine whether variation in the separation of ownership and control influences the tax practices of private firms with different ownership structures. Fama and Jensen (1983) assert that whenExpand
Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management
Abstract The Sarbanes‐Oxley Act (SOX) of 2002 is the most important legislation affecting corporate financial reporting enacted in the United States since the 1930s. Its purpose is to improve theExpand
Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets
TLDR
The results do not provide evidence that firms use the VAA to smooth earnings toward positive or prior year's reported earnings targets or engage in “big bath” behavior for any of the earnings targets. Expand
Earnings Management Strategies and the Trade‐Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?
ABSTRACT: Prior research has separately examined pretax earnings management activities that have current taxable income consequences (book‐tax “conforming earnings management”) and those that do notExpand
Tax Risk and the Cost of Equity Capital
A primary benefit of corporate tax avoidance is greater after-tax cash flows and therefore, increased shareholder value. However, in the accounting literature, some measures of aggressive taxExpand
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