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Discussion of “The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms”

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  • Douglas A. Shackelford

    (University of North Carolina)

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  • Douglas A. Shackelford, 1999. "Discussion of “The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms”," Review of Accounting Studies, Springer, vol. 4(3), pages 327-329, December.
    • Handle: RePEc:spr:reaccs:v:4:y:1999:i:3:d:10.1023_a:1009694420150
    DOI: 10.1023/A:1009694420150
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    References listed on IDEAS

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    1. Collins, Jh & Shackelford, Da & Wahlen, Jm, 1995. "Bank Differences In The Coordination Of Regulatory Capital, Earnings, And Taxes," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 33(2), pages 263-291.
    2. Adiel, Ron, 1996. "Reinsurance and the management of regulatory ratios and taxes in the property--casualty insurance industry," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 207-240, October.
    3. Collins, Julie H. & Geisler, Greg G. & Shackelford, Douglas A., 1997. "The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations," Journal of Accounting and Economics, Elsevier, vol. 24(3), pages 337-361, December.
    4. Scholes, Myron S & Wilson, G Peter & Wolfson, Mark A, 1990. "Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks," The Review of Financial Studies, Society for Financial Studies, vol. 3(4), pages 625-650.
    5. Moyer, Susan E., 1990. "Capital adequacy ratio regulations and accounting choices in commercial banks," Journal of Accounting and Economics, Elsevier, vol. 13(2), pages 123-154, July.
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