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• W3121661444 endingPage "408" @default.
• W3121661444 startingPage "387" @default.
• W3121661444 abstract "We analyze a sample of firms accused of fraudulently overstating their earnings and examine the extent, if any, to which they paid additional income taxes on the allegedly fraudulent earnings. Based on restatements of current tax expense adjusted for the tax benefits of stock options, the evidence indicates that many firms included the overstated financial accounting income on their tax returns, thus overpaying their taxes in the process of inflating their accounting earnings. We estimate that the median firm sacrificed eight cents in additional income taxes per dollar of inflated pretax earnings. In aggregate, we estimate that the firms in our sample paid $320 million in taxes on overstated earnings of about $3.36 billion. These results indicate how far managers of firms are willing to go when allegedly inflating earnings." @default.
• W3121661444 created "2021-02-01" @default.
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• W3121661444 date "2004-04-01" @default.
• W3121661444 modified "2023-09-30" @default.
• W3121661444 title "How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings" @default.
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• W3121661444 doi "https://doi.org/10.2308/accr.2004.79.2.387" @default.
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