The Resource Earnings management, corporate tax shelters, and book-tax alignment

Earnings management, corporate tax shelters, and book-tax alignment

Label
Earnings management, corporate tax shelters, and book-tax alignment
Title
Earnings management, corporate tax shelters, and book-tax alignment
Creator
Subject
Language
  • eng
  • eng
Summary
This paper reviews recent evidence analysing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real-world tax shelter is dissected to illustrate how tax shelter products enable managers to manipulate reported earnings. A stylized example is developed that generalizes this view of corporate tax avoidance and empirical evidence consistent with this view is discussed. This view of corporate tax avoidance implies that shareholders and policymakers should question the rationale for distinct financial reports and that greater book-tax alignment may have mutually beneficial effects for investors and tax authorities
Citation source
In: National tax journal. - Washington. - Vol. 62 (2009),
http://library.link/vocab/creatorName
  • Desai, M.A
  • Dharmapala, D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax avoidance
  • tax shelter
  • accounting
  • corporate governance
Label
Earnings management, corporate tax shelters, and book-tax alignment
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2009/K-N/NTJ/vol.62/1_169-186.zip
Publication
Note
20090904

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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