Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

In this paper, we present a review of tax research. We survey four main areas of the
literature:(1) the informational role of income tax expense reported for financial …

We analyze survey responses from nearly 600 corporate tax executives to investigate firms'
incentives and disincentives for tax planning. While many researchers hypothesize that …

The purpose of this study is to examine the effect of accrual earnings management and
business strategy to bankruptcy risk. Multiple Least Square (MLS) regression and robust …

We survey and interview more than 400 executives to determine the factors that drive
reported earnings and disclosure decisions. We find that managers would rather take …

We survey 384 financial executives and conduct in-depth interviews with an additional 23 to
determine the factors that drive dividend and share repurchase decisions. Our findings …

In this article, we explore the relationship between corporate social responsibility (CSR) and
earnings management (EM). Our CSR index, using KLD data, incorporates information from …

Building on the notion of corporate financialization, this article analyzes the financial
dynamics of the world's largest digital platforms over the period 2000–2020: Alibaba …

This paper provides evidence on firms that report long “strings” of consecutive increases in
earnings per share (EPS). First, we find 746 firms that report earnings strings of at least …

We examine the effects of family firms on real earnings management (REM) and accrual-
based earnings management (ABEM). Using socioemotional wealth as a theoretical …