The Accounting Review Vol. 69 No. 1 1994
Earnings Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax Reform Act.
Abstract
Investigates whether accounting earnings of American corporations are managed in response to changes in the statutory corporate income tax rate brought about by the Tax Reform Act of 1986 (TRA). Reducing the maximum corporate tax rate from 46% to 34% through TRA; Concept of earnings management in relation to tax rate reductions in the TRA.
- DOI
- 10.2308/tar-9410256369
- Volume
- 69
- Issue
- 1
- Pages
- 230-243
- Language
- en
- Sources
- openalex crossref