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Tax-Induced Earnings Management in Emerging Markets: Evidence from China

✍ Scribed by Lin, Bingxuan; Lu, Rui; Zhang, Ting

Book ID
120479537
Publisher
American Accounting Association
Year
2012
Tongue
English
Weight
497 KB
Volume
34
Category
Article
ISSN
0198-9073

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The valuation of accounting earnings is related to the level of earnings management used by the fi rm. In emerging markets where earnings management is typically pervasive, investors lose confi dence in accounting earnings and thus tend to under-value earnings. Using data from Taiwan, we show that b