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Journal of Accounting and Economics Vol. 22 No. 1-3 1996

Earnings, regulatory capital, and tax management: Comments

Douglas A. Shackelford

University of North Carolina at Chapel Hill

Abstract

In the preceding papers, Beaver and Engel and Adiel investigate managerial discretion in the financial services industry. This comment evaluates the contribution and limitations of both papers and suggests avenues for further extensions.

DOI
10.1016/s0165-4101(96)00437-5
Volume
22
Issue
1-3
Pages
241-247
Language
en
Sources
bibtex:phds-export.bib openalex crossref

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