Walker, M. (2013). How far can we trust earnings numbers? What research tells us about earnings management. 445-481. Accounting and Business Research, 43(4), Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory, The Accounting Review, 65(1), 131-156. Xu, R. Z., Taylor, G. K., & Dugan, M. T. (2007). Review of real earnings management literature. 26(3), 195-228. Journal of Accounting Literature, Yamano, T., Retrieved 2013. Lectures notes on Advanced Econometrics. Yin, G. K. (2001). Getting serious about corporate tax shelters: Taking a lesson from history. 209. SMUL Rev., 54, Appendix Author(s) Object of the Sample Outcome study Blaylock, Investigate the Firm-year Correlation Positive association exists Gaertner, association observations tests. between earnings management Shevlin between book-tax in and book-tax conformity. (2014) conformity and Compustat’s earnings Global management. Vantage files from 1996 to 2007 with necessary data to compute our four earnings management variables. Tang This article The sample is Regression. The main results obtained in (2014) focusses on the taken from this analysis suggest that relation between the year 1995 conformity deters earnings the book-tax till the year management and tax conformity and 2007 and avoidance. opportunistically yields 372 reporting of country-year taxable income observations and financial across 32 profits. countries.
Walker, M. (2013). How far can we trust earnings numbers? What research tells us about earnings management. Accounting and Business Research, 43(4), 445-481. Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory, The Accounting Review, 65(1), 131-156. Xu, R. Z., Taylor, G. K., & Dugan, M. T. (2007). Review of real earnings management literature. Journal of Accounting Literature, 26(3), 195-228. Yamano, T., Lectures notes on Advanced Econometrics. Retrieved 2013. Yin, G. K. (2001). Getting serious about corporate tax shelters: Taking a lesson from history. SMUL Rev., 54, 209. Appendix Author(s) Object of the study Sample Outcome Blaylock, Gaertner, Shevlin (2014) Investigate the association between book-tax conformity and earnings management. Firm-year observations in Compustat’s Global Vantage files from 1996 to 2007 with necessary data to compute our four earnings management variables. Correlation tests. Positive association exists between earnings management and book-tax conformity. Tang (2014) This article focusses on the relation between the book-tax conformity and opportunistically reporting of taxable income and financial profits. The sample is taken from the year 1995 till the year 2007 and yields 372 country-year observations across 32 countries. Regression. The main results obtained in this analysis suggest that conformity deters earnings management and tax avoidance.