Matches in SemOpenAlex for { <https://semopenalex.org/work/W1488370051> ?p ?o ?g. }
Showing items 1 to 82 of
82
with 100 items per page.
- W1488370051 abstract "Does using earnings management to meet or beat analysts' forecasts decrease the market reward to achieving this target? We use changes in effective tax rates from the third to the fourth quarter to estimate managed earnings, following and extending Dhaliwal, Gleason and Mills (2004). We demonstrate that the market discounts the reward to meeting or beating forecasts by an economically significant amount when the company achieves the target through earnings management, using a decrease in tax expense. Our findings are consistent with firms using earnings management to avoid the market punishment of missing the forecast, but failing to capture the full market reward for meeting the target without management. Our results are robust to including an estimate of abnormal accruals and suggest that identifying firms that manage tax expense contributes incrementally in understanding the market response to meeting or beating earnings." @default.
- W1488370051 created "2016-06-24" @default.
- W1488370051 creator A5013493641 @default.
- W1488370051 creator A5088498589 @default.
- W1488370051 date "2004-01-01" @default.
- W1488370051 modified "2023-09-24" @default.
- W1488370051 title "Evidence of Differing Market Responses to Meeting or Beating Targets Through Tax Expense Management" @default.
- W1488370051 cites W1890892245 @default.
- W1488370051 cites W2010372030 @default.
- W1488370051 cites W2022390527 @default.
- W1488370051 cites W2035683178 @default.
- W1488370051 cites W2039479473 @default.
- W1488370051 cites W2063595321 @default.
- W1488370051 cites W2073064823 @default.
- W1488370051 cites W2077951714 @default.
- W1488370051 cites W2089440099 @default.
- W1488370051 cites W2108421949 @default.
- W1488370051 cites W2108818539 @default.
- W1488370051 cites W2125520394 @default.
- W1488370051 cites W2128127523 @default.
- W1488370051 cites W2146041430 @default.
- W1488370051 cites W2153195408 @default.
- W1488370051 cites W2161531238 @default.
- W1488370051 cites W2166215547 @default.
- W1488370051 cites W2169598610 @default.
- W1488370051 cites W2260472249 @default.
- W1488370051 cites W2267377575 @default.
- W1488370051 cites W2329320632 @default.
- W1488370051 cites W3121359457 @default.
- W1488370051 cites W3121591358 @default.
- W1488370051 cites W3121890812 @default.
- W1488370051 cites W3123184718 @default.
- W1488370051 cites W3124170598 @default.
- W1488370051 cites W3124613665 @default.
- W1488370051 cites W3124784470 @default.
- W1488370051 cites W3124907716 @default.
- W1488370051 cites W3125062974 @default.
- W1488370051 cites W3125313554 @default.
- W1488370051 cites W3125438718 @default.
- W1488370051 cites W3125558500 @default.
- W1488370051 cites W3125693846 @default.
- W1488370051 cites W3126108583 @default.
- W1488370051 doi "https://doi.org/10.2139/ssrn.521962" @default.
- W1488370051 hasPublicationYear "2004" @default.
- W1488370051 type Work @default.
- W1488370051 sameAs 1488370051 @default.
- W1488370051 citedByCount "4" @default.
- W1488370051 countsByYear W14883700512016 @default.
- W1488370051 crossrefType "journal-article" @default.
- W1488370051 hasAuthorship W1488370051A5013493641 @default.
- W1488370051 hasAuthorship W1488370051A5088498589 @default.
- W1488370051 hasConcept C10138342 @default.
- W1488370051 hasConcept C144133560 @default.
- W1488370051 hasConcept C162324750 @default.
- W1488370051 hasConcept C2781009383 @default.
- W1488370051 hasConcept C2781426361 @default.
- W1488370051 hasConcept C4577558 @default.
- W1488370051 hasConcept C556758197 @default.
- W1488370051 hasConceptScore W1488370051C10138342 @default.
- W1488370051 hasConceptScore W1488370051C144133560 @default.
- W1488370051 hasConceptScore W1488370051C162324750 @default.
- W1488370051 hasConceptScore W1488370051C2781009383 @default.
- W1488370051 hasConceptScore W1488370051C2781426361 @default.
- W1488370051 hasConceptScore W1488370051C4577558 @default.
- W1488370051 hasConceptScore W1488370051C556758197 @default.
- W1488370051 hasLocation W14883700511 @default.
- W1488370051 hasOpenAccess W1488370051 @default.
- W1488370051 hasPrimaryLocation W14883700511 @default.
- W1488370051 hasRelatedWork W1491839574 @default.
- W1488370051 hasRelatedWork W1947684173 @default.
- W1488370051 hasRelatedWork W2011945577 @default.
- W1488370051 hasRelatedWork W2072270077 @default.
- W1488370051 hasRelatedWork W2596173151 @default.
- W1488370051 hasRelatedWork W2762348653 @default.
- W1488370051 hasRelatedWork W2765153054 @default.
- W1488370051 hasRelatedWork W2931838652 @default.
- W1488370051 hasRelatedWork W3093286364 @default.
- W1488370051 hasRelatedWork W563843507 @default.
- W1488370051 isParatext "false" @default.
- W1488370051 isRetracted "false" @default.
- W1488370051 magId "1488370051" @default.
- W1488370051 workType "article" @default.