Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms
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References listed on IDEAS
- Ivo Welch & Siew Hong Teoh & T.J. Wong, 1995. "Earnings Management and The Post-Issue Underperformance in Seasoned Equity Offerings," Finance 9-95., University of California at Los Angeles.
- Kinnunen, Juha & Keloharju, Matti & Kasanen, Eero & Niskanen, Jyrki, 2000. "Earnings management and expected dividend increases around seasoned share issues: evidence from Finland," Scandinavian Journal of Management, Elsevier, vol. 16(2), pages 209-228, June.
- Marko Jarvenpaa, 1996. "The relationship between taxation and financial accounting in Finland," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 899-914.
- DeFond, Mark L. & Jiambalvo, James, 1994. "Debt covenant violation and manipulation of accruals," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 145-176, January.
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- Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
- Steijvers, Tensie & Niskanen, Mervi, 2014. "Tax aggressiveness in private family firms: An agency perspective," Journal of Family Business Strategy, Elsevier, vol. 5(4), pages 347-357.
- Bonache, Adrien & Moris, Karen & Maurice, Jonathan, 2009.
"Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode
[Risk of Reviews based on Benford Law in the Fashion Sector]," MPRA Paper 15352, University Library of Munich, Germany.
- Dominique Geyer & Christoph Drechsler, 2014. "Detecting Cosmetic Debt Management Using Benford's Law," Post-Print hal-01059758, HAL.
- Sandeep Goel, 2014. "Creating Accounting Numbers Using Designed Choices: A Case Study of Indian Hotel Industry," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 29-35, September.
- repec:eee:jiaata:v:30:y:2018:i:c:p:2-17 is not listed on IDEAS
- Bonache, Adrien & Moris, Karen, 2009. "Nonlinear and chaotic patterns in Japanese video game console sales and consequences for management control," MPRA Paper 18196, University Library of Munich, Germany.
- Yves Mard, 2003. "Performance Comptable Et Gestion Des Resultats," Post-Print halshs-00582798, HAL.
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