Review of Accounting Studies
Vol. 20
No. 1
2015
The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes
Richard A.
Cazier 1 ;
Sonja O.
Rego 2 ;
Xiaoli
Tian 3 ;
Ryan J.
Wilson 4
1 Texas Christian University2 Indiana University Bloomington3 The Ohio State University4 University of Oregon
DOI 10.1007/s11142-014-9302-y Volume 20
Issue 1
Pages 436-469
Language en
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