Non-conforming Tax Avoidance and Real Earnings Management

Research snapshot

An empirical examination of how real earnings management relates to non-conforming tax avoidance among U.S. public firms from 1993 to 2021.

What this study contributes

The study connects operational reporting choices with aggressive tax behavior and shows why investors and regulators should assess financial-reporting and tax-reporting aggressiveness together.

Methods and evidence

Research topics