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The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes

Richard A. Cazier1; Sonja O. Rego2; Xiaoli Tian3; Ryan J. Wilson4

1 Texas Christian University · 2 Indiana University Bloomington · 3 The Ohio State University · 4 University of Oregon

Review of Accounting Studies 2015
DOI
10.1007/s11142-014-9302-y
Volume
20 (1)
Pages
436-469
Language
en
Export
BibTeX
Sources
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