Work

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

Year: 2014

Type: article

Source: Review of Accounting Studies

DOI: 10.1007/s11142-014-9302-y

Authors: Richard Cazier, Sonja Rego, Xiaoli Tian, Ryan Wilson

Institutions: Texas Christian University, Indiana University Bloomington, Indiana University, The Ohio State University, University of Oregon

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2032212945

FWCI: 34

Cites: 35

Cited by: 113

Related to: 10