Earnings Management: New Evidence Based on The Quarterly Effective Tax Rate
碩士 === 南台科技大學 === 會計資訊系 === 94 === We investigate whether estimated effective tax rate (ETR) in the first, second, and third quarters are systematically higher than year-end ETRs, consistent with managers building slack into their estimates. We hypothesize that changes from 1rd to 4th quarter effect...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/73111874486208672007 |