شنبه 15 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Earnings Management through Tax Reserves and Auditor-Provided Tax Services |
| عنوان فارسی مقاله | مدیریت سود از طریق ذخیره مالیاتی و خدمات مالیاتی ارائه شده توسط حسابرس |
| مشخصات مقاله انگلیسی | |
| نشریه: Sciedupress |
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| سال انتشار |
2017 |
| عنوان مجله |
Accounting and Finance Research |
| تعداد صفحات مقاله انگلیسی | 19 |
| رفرنس | دارد |
| تعداد رفرنس | 43 |
| چکیده مقاله | |
| چکیده |
This study investigates whether firms continue to use tax reserves to achieve financial reporting objectives in the post-FIN 48 period and the effect of auditor-provided tax services on earnings management through tax reserves. Three types of earnings management incentives are considered in this study: meeting or beating the consensus forecasts, income smoothing, and taking an “earnings bath.” The analyses yield evidence that only non-large firms manipulate tax reserves to meet/beat earnings forecast in the post-FIN 48 period; however, tax reserves are still utilized by both large and non-large firms to smooth earnings. Moreover, evidence is provided that the auditor who provides more tax services facilitates large firms’ earnings smoothing in the post-FIN 48 period, implying independence impairment. But this behavior does not exist within non-large firms, arguably because the auditor does not compromise independence for less important clients. |
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| دانلود | |
