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Earnings manipulation: cost of capital versus tax

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Author Info
Aasmund Eilifsen, Kjell Henry Knivsfla, Frode Saettem

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Abstract

We show that if taxable income were linked to accounting income, there will exist an automatic safeguard against manipulation of earnings within the analysed framework. Separating taxable income from accounting income will remove this self-controlled mechanism, and accordingly create a need for separate countermeasures to prevent earnings manipulation.

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Publisher Info
Article provided by Taylor and Francis Journals in its journal European Accounting Review.

Volume (Year): 8 (1999)
Issue (Month): 3 (September)
Pages: 481-491
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Handle: RePEc:taf:euract:v:8:y:1999:i:3:p:481-491

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Chaney, Paul K. & Lewis, Craig M., 1995. "Earnings management and firm valuation under asymmetric information," Journal of Corporate Finance, Elsevier, vol. 1(3-4), pages 319-345, April. [Downloadable!] (restricted)
  2. Grinblatt, Mark & Hwang, Chuan Yang, 1989. " Signalling and the Pricing of New Issues," Journal of Finance, American Finance Association, vol. 44(2), pages 393-420, June. [Downloadable!] (restricted)
  3. Scholes, Myron S & Wilson, G Peter & Wolfson, Mark A, 1990. "Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks," Review of Financial Studies, Oxford University Press for Society for Financial Studies, vol. 3(4), pages 625-50. [Downloadable!] (restricted)
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  1. Ch. Spathis & M. Doumpos & C. Zopounidis, 2002. "Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques," European Accounting Review, Taylor and Francis Journals, vol. 11(3), pages 509-535, September. [Downloadable!] (restricted)
  2. Niclas Hellman, 1999. "Earnings manipulation: cost of capital versus tax. A commentary," European Accounting Review, Taylor and Francis Journals, vol. 8(3), pages 493-497, September. [Downloadable!] (restricted)
  3. José António Moreira, 2006. "Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms," CETE Discussion Papers 0610, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
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This page was last updated on 2009-11-25.

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