Results 141 to 150 of about 3,036 (166)

Tax planning and earnings management: their impact on earnings persistence

Journal of Applied Accounting Research
PurposeThis 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
openaire   +1 more source

Conforming tax avoidance and earnings persistence

Pacific Accounting Review
Purpose 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, Brian Wright, Yicheng Wang, Chenhui Zhao   +3 more
openaire   +1 more source

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

Stakeholder engagement: Investors' environmental risk aversion and corporate earnings

Business Strategy and the Environment, 2022
Khine Kyaw, Barbara Petracci
exaly  

Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market

Corporate Social Responsibility and Environmental Management, 2021
Patrick Velte
exaly  

Does earnings management affect earnings persistence? / Matthew Ashley Whyte.

2023
openaire   +1 more source

Earnings, retained earnings, and book-to-market in the cross section of expected returns

Journal of Financial Economics, 2020
Ray Ball, Joseph Gerakos, Juhani T Linnainmaa   +2 more
exaly  

Corporate governance and earnings management in concentrated markets

Journal of Business Research, 2020
Malek El Diri, Costas Lambrinoudakis, Mohammad Muflih Alhadab   +2 more
exaly  

Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies

Corporate Social Responsibility and Environmental Management, 2013
Bert Scholtens
exaly  

Female directors and earnings management: Evidence from UK companies

International Review of Financial Analysis, 2015
Zakaria Ali Aribi
exaly