Results 181 to 190 of about 104,980 (208)
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Tax planning and earnings management: their impact on earnings persistence
Journal of Applied Accounting ResearchPurposeThis study investigates the impact of tax planning, both independently and in conjunction with earnings management, on the persistence of earnings and its various components.Design/methodology/approachIn this study, tax planning refers to corporate strategies aimed at minimizing taxes, while earnings management involves manipulating reported ...
Yong Chen, Flora Niu, Tao Zeng
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Conforming tax avoidance and earnings persistence
Pacific Accounting ReviewPurpose This study aims to test the effect of conforming tax avoidance on earnings persistence. Design/methodology/approach The authors use multiple linear regression incorporating firm and year-fixed effects to examine the association between conforming tax avoidance and earnings persistence.
Yang Lou +3 more
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Stable Book-Tax Differences, Prior Earnings and Earnings Persistence
This study resolves divergent prior findings relating book-tax differences to future earnings, determines whether prior literature has missed relationships between different types of book-tax differences and pre-tax and/or after-tax income, and investigates prior earnings as a factor contributing to the observed relationships.openaire +1 more source
Integrative oncology: Addressing the global challenges of cancer prevention and treatment
Ca-A Cancer Journal for Clinicians, 2022Jun J Mao,, Msce +2 more
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Does earnings management affect earnings persistence? / Matthew Ashley Whyte.
2023openaire +1 more source
Multidisciplinary standards of care and recent progress in pancreatic ductal adenocarcinoma
Ca-A Cancer Journal for Clinicians, 2020Aaron J Grossberg +2 more
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Oral complications of cancer and cancer therapy
Ca-A Cancer Journal for Clinicians, 2012Joel B Epstein +2 more
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