Earnings Management: New Evidence Based on Deferred Tax Expense

By John D. Phillips, Morton Pincus, Sonja O. Rego. 2003

133 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c88f03fd88557d4ae0b7c6f9b8b4c48e4a2cfdd9

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Finance

In Strategy and Management

Citations in the corpus

The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research (2006, background): “To illustrate, Phillips, Pincus, and Rego (2003) find that managers exercise discretion with respect to the deferred tax expense to avoid reporting an earnings decline.”
Earnings management and accounting income aggregation (2007, unknown): “…and their methodology is used in many subsequent papers investigating earnings management, including Beatty et al. (2002), Dichev and Skinner (2002), Leuz et al. (2003), Beaver et al. (2003b), Phillips et al. (2003, 2004), Leone and Van Horn (2005), Frank and Rego (2006) and Roychowdhury (2006).”
The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2003, unknown): “This regression uses book-tax differences as a proxy for discretionary accruals, in the spirit of Phillips et al. (2003) , and then conducts a test similar to Xie (2001) of the relative persistence of nondiscretionary accruals as compared to discretionary accruals.”
Audit Fees and Book-Tax Differences (2012, unknown): “We use the logged absolute value of the firm’s reported deferred tax expense as our estimate of the firm’s temporary book-tax differences (similar to Hanlon 2005, Phillips et al. 2003, and others).”
Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China (2011, unknown): “(Phillips et al., 2003) and BTDs are a good indicator of tax shelters (Frank et al.”
The association between book-tax conformity and earnings management (2014, unknown): “that larger temporary book-tax differences are associated with more earnings management around benchmarks (Phillips et al., 2003), and lower earnings persistence and growth (Hanlon, 2005; Blaylock et al.”
Earnings Management Using Classification Shifting: an Examination of Core Earnings and Special Items (2006, unknown): “The most commonly studied method is accrual management (e.g., Healy 1985; Jones 1991; McNichols and Wilson 1988; Rangan 1998; Teoh et al. 1998; Phillips et al. 2003).”
The Contagion Effects of Accounting Restatements (2008, unknown): “(2003) using variables that proxy for balance sheet ‘‘bloat’’ (Barton and Simko 2002) and for book-tax differences in accounting practices (Mills and Newberry 2001; Phillips et al. 2003).”
Earnings Management When Incentives Compete: The Role of Tax Accounting in Russia (2004, unknown): “Phillips et al. (2003) propose to use a probit regression to investigate the importance of deferred tax expense for prediction of earnings management activities.”