Tax-induced earnings management, auditor conservatism, and tax enforcement
Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings...
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| Format: | Others |
| Language: | en |
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Digital Commons @ Lingnan University
2014
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| Online Access: | https://commons.ln.edu.hk/acct_etd/17 https://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1016&context=acct_etd |