The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework

The International Journal of Accounting - Tập 41 - Trang 163-175 - 2006
Kenny Z. Lin1
1Department of Accountancy, Lingnan University, Hong Kong

Tài liệu tham khảo

Baltagi, 1995

Cahan, 1992, The effect of antitrust investigation on discretionary accruals: A refined test of the political cost hypothesis, The Accounting Review, 77

Chan, 2000, Tax holidays and tax noncompliance: An empirical study of corporate tax audits in China's developing economy, The Accounting Review, 469, 10.2308/accr.2000.75.4.469

Cloyd, 1996, The use of financial accounting choice to support aggressive tax positions: Public and private firms, Journal of Accounting Research, 23, 10.2307/2491330

Guenther, 1994, Earnings management in response to corporate tax rate changes: Evidence from the 1986 Tax Reform Act, The Accounting Review, 230

Harris, 1993, The impact of U.S. tax law revision on multinational corporations' capital location and income-shifting decisions, Journal of Accounting Research, 111, 10.2307/2491167

Hope, 2003, Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study, Journal of Accounting Research, 235, 10.1111/1475-679X.00102

Klassen, 1997, The impact of inside ownership concentration on the trade-off between financial and tax reporting, The Accounting Review, 455

Lopez, 1998, Identifying tax-induced earnings management around TRA 86 as a function of prior tax-aggressive behavior, Journal of the American Taxation Association, 37

Maydew, 1997, Tax induced earnings management by firms with net operating losses, Journal of Accounting Research, 83, 10.2307/2491468

Mills, 1998, Book-tax differences and Internal Revenue Service adjustments, Journal of Accounting Research, 343, 10.2307/2491481

Mo, 2003

Ministry of Commerce (MOFCOM), 2005

Nelson, 2003, How are earnings managed? Examples from auditors, Accounting Horizons, 17, 17, 10.2308/acch.2003.17.s-1.17

Pindyck, 1998

Schipper, 1989, Earnings management, Accounting Horizons, 3, 91

Scholes, 1992, Firms' responses to anticipated reductions in tax rates: The Tax Reform Act of 1986, Journal of Accounting Research, 161, 10.2307/2491200

Shackelford, 2001, Empirical tax research in accounting, Journal of Accounting and Economics, 321, 10.1016/S0165-4101(01)00022-2

South China Morning Post (SCMP). (2002, September 28). Beijing recovers HK$14b in clampdown on tax dodgers.

South China Morning Post (SCMP). (2003, February 15). Bracing for the worst, China hopes for the best.

Tanzil, 2001, Tax policy for developing countries, Economic Issues, 27