This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Atwood, T.J., Drake, M.S., Myers, L.A., 2010. “Book–tax conformity, earnings persistence and the association between earnings and future cash flows” Journal of Accounting and Economics 50:111–125.AtwoodT.J.DrakeM.S.MyersL.A.2010“Book–tax conformity, earnings persistence and the association between earnings and future cash flows”5011112510.1016/j.jacceco.2009.11.001Search in Google Scholar
Ball, R., Shivakumar, L., 2005. “Earnings quality in UK private firms: comparative loss recognition timeliness” Journal of Accounting and Economics 39: 83–128.BallR.ShivakumarL.2005“Earnings quality in UK private firms: comparative loss recognition timeliness”398312810.1016/j.jacceco.2004.04.001Search in Google Scholar
Blaylock, B., Gaertner, F. B., Shevlin, T., 2015. “The association between book–tax Conformity and earnings management” Review of Accounting Studies 20:141–172.BlaylockB.GaertnerF. B.ShevlinT.2015“The association between book–tax Conformity and earnings management”2014117210.1007/s11142-014-9291-xSearch in Google Scholar
Bonacchi, M., Marra, A., Zarowin, P., 2017. “Earnings Quality of Private and Public Firms: Business Groups versus Stand-Alone Firms” Working Paper Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2869293BonacchiM.MarraA.ZarowinP.2017“Earnings Quality of Private and Public Firms: Business Groups versus Stand-Alone Firms”https://papers.ssrn.com/sol3/papers.cfm?abstract_id=286929310.2139/ssrn.2869293Search in Google Scholar
Chen, F., Hope, O.–K., Li, Q., Wang, X., 2011. “Financial reporting quality and investment efficiency of private firms in emerging markets” The Accounting Review 86:1255–1288.ChenF.HopeO.–K.LiQ.WangX.2011“Financial reporting quality and investment efficiency of private firms in emerging markets”861255128810.2308/accr-10040Search in Google Scholar
Coppens, L., Peek, E., 2005. “An analysis of earnings management by European private firms” Journal of International Accounting, Auditing and Taxation 14:1–17.CoppensL.PeekE.2005“An analysis of earnings management by European private firms”1411710.1016/j.intaccaudtax.2005.01.002Search in Google Scholar
Dedman, E., Kausar, A., 2012. “The impact of voluntary audit on credit ratings: evidence from UK private firms. Accounting and Business Research 42: 397–418.DedmanE.KausarA.2012“The impact of voluntary audit on credit ratings: evidence from UK private firms4239741810.1080/00014788.2012.653761Search in Google Scholar
DeFond, M.L., Jiambalvo, J., 1994. “Debt covenant violation and manipulation of accruals” Journal of Accounting and Economics 17: 145–176.DeFondM.L.JiambalvoJ.1994“Debt covenant violation and manipulation of accruals”1714517610.1016/0165-4101(94)90008-6Search in Google Scholar
Desai, M.A., 2005. “The degradation of reported corporate profits” Journal of Economic Perspectives 19:171–192.DesaiM.A.2005“The degradation of reported corporate profits”1917119210.1257/089533005775196705Search in Google Scholar
Dobbins, L., Jacob, M., 2016. “Do corporate tax cuts increase investments?” Accounting and Business Research 46: 731–759.DobbinsL.JacobM.2016“Do corporate tax cuts increase investments?”4673175910.1080/00014788.2016.1192985Search in Google Scholar
Everaert, P., Sarens, G., Rommel, J., 2007. “Sourcing strategy of Belgian SMEs: empirical evidence for the accounting services” Production Planning & Control: The Management of Operations 18: 716–725.EveraertP.SarensG.RommelJ.2007“Sourcing strategy of Belgian SMEs: empirical evidence for the accounting services”1871672510.1080/09537280701706195Search in Google Scholar
Goncharov, I., Zimmermann, J., 2006. “Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia”. Journal of International Accounting Research 5: 41–65.GoncharovI.ZimmermannJ.2006“Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia”5416510.2308/jiar.2006.5.1.41Search in Google Scholar
Guenther, D.A., 1994. “Earnings management in response to corporate tax rate changes: Evidence from the 1986 Tax Reform Act” The Accounting Review 69: 230–243.GuentherD.A.1994“Earnings management in response to corporate tax rate changes: Evidence from the 1986 Tax Reform Act”69230243Search in Google Scholar
Hanlon, M., Heitzman, S., 2010. “A review of tax research” Journal of Accounting and Economics 50:127–178.HanlonM.HeitzmanS.2010“A review of tax research”5012717810.1016/j.jacceco.2010.09.002Search in Google Scholar
Hanlon, M., Shevlin, T., 2005. “Book-tax conformity for corporate income: An introduction to the issues” In J. M. Poterba (Eds.), Tax policy and the economy 19:101–134. MIT Press: National Bureau of Economic Research.HanlonM.ShevlinT.2005“Book-tax conformity for corporate income: An introduction to the issues”PoterbaJ. M.19101134MIT PressNational Bureau of Economic Research10.1086/tpe.19.20061897Search in Google Scholar
Healy, P.M., 1985. “The effect of bonus schemes on accounting decisions” Journal of Accounting and Economics 7: 85–107.HealyP.M.1985“The effect of bonus schemes on accounting decisions”78510710.1016/0165-4101(85)90029-1Search in Google Scholar
Healy, P.M., Wahlen J.M., 1999. “A review of the earnings management literature and its implications for standard setting” Accounting Horizons 13: 365–383.HealyP.M.WahlenJ.M.1999“A review of the earnings management literature and its implications for standard setting”1336538310.2308/acch.1999.13.4.365Search in Google Scholar
Höglund, H., Sundvik D., 2016a. “Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms” Advances in Accounting incorporating Advances in International Accounting 35:125–134.HöglundH.SundvikD.2016a“Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms”3512513410.1016/j.adiac.2016.03.001Search in Google Scholar
Höglund, H., Sundvik, D., 2016b. ”Outsourcing of accounting tasks and tax management: evidence from a corporate tax rate change” Applied Economics Letters 23: 482–485.HöglundH.SundvikD.2016b”Outsourcing of accounting tasks and tax management: evidence from a corporate tax rate change”2348248510.1080/13504851.2015.1083074Search in Google Scholar
Hope, O–K., Thomas, W.B. Vyas, D., 2013. “Financial reporting quality of U.S. private and public firms” The Accounting Review 88:1715–1742.HopeO–K.ThomasW.B.VyasD.2013“Financial reporting quality of U.S. private and public firms”881715174210.2308/accr-50494Search in Google Scholar
Hribar, P., Nichols, D.C., 2007. “The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management” Journal of Accounting Research 45: 1017–1053.HribarP.NicholsD.C.2007“The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management”451017105310.1111/j.1475-679X.2007.00259.xSearch in Google Scholar
Hung, M., 2001. “Accounting standards and value relevance of financial statements: An international analysis” Journal of Accounting and Economics 30: 401–420. International Small Business Journal 19: 61–79.HungM.2001“Accounting standards and value relevance of financial statements: An international analysis”19617910.1016/S0165-4101(01)00011-8Search in Google Scholar
Jones, J.J., 1991. “Earnings management during import relief investigation” Journal of Accounting Research 29:193–228.JonesJ.J.1991“Earnings management during import relief investigation”2919322810.2307/2491047Search in Google Scholar
Kari, S., Karikallio, H., Pirttilä, J. (2008), ”Anticipating tax changes: Evidence from the Finnish corporate income tax reform of 2005” Fiscal Studies, 29: 267–196.KariS.KarikallioH.PirttiläJ.2008”Anticipating tax changes: Evidence from the Finnish corporate income tax reform of 2005”2926719610.1111/j.1475-5890.2008.00072.xSearch in Google Scholar
Kosi, U., Valentincic, A., 2013. “Write–offs and profitability in private firms: Disentangling the impact of tax–minimisation incentives” European Accounting Review 22:117–150.KosiU.ValentincicA.2013“Write–offs and profitability in private firms: Disentangling the impact of tax–minimisation incentives”2211715010.1080/09638180.2012.661938Search in Google Scholar
Kothari, S.P., Leone, A.J., Wasley, C.E., 2005. “Performance matched discretionary accrual measures” Journal of Accounting and Economics 39: 163–197.KothariS.P.LeoneA.J.WasleyC.E.2005“Performance matched discretionary accrual measures”3916319710.1016/j.jacceco.2004.11.002Search in Google Scholar
Leuz, C., Nanda, D., Wysocki, P.D., 2003. “Earnings management and investor protection: An international comparison” Journal of Financial Economics 69: 505–527.LeuzC.NandaD.WysockiP.D.2003“Earnings management and investor protection: An international comparison”6950552710.1016/S0304-405X(03)00121-1Search in Google Scholar
Lin, K.Z.. Mills, L.F. Zhang, F., 2014. “Public versus private firm responses to the tax rate reduction in China” The Journal of the American Taxation Association 36:137–163.LinK.Z.MillsL.F.ZhangF.2014“Public versus private firm responses to the tax rate reduction in China”3613716310.2308/atax-50618Search in Google Scholar
Lindgren, J., 2014. “The international Challenges and Finnish Corporate Taxation” Nordic Tax Journal (2): 132–148.LindgrenJ.2014“The international Challenges and Finnish Corporate Taxation”213214810.1515/ntaxj-2014-0022Search in Google Scholar
Lopez, T.J., Regier, P.R., Lee, T., 1998. “Identifying tax–induced earnings management around TRA 86 as a function of prior tax– aggressive behavior” The Journal of the American Taxation Association 20: 37–56.LopezT.J.RegierP.R.LeeT.1998“Identifying tax–induced earnings management around TRA 86 as a function of prior tax– aggressive behavior”203756Search in Google Scholar
Marquardt, C.A., Wiedman, C.I., 2004. “How are earnings managed? An examination of specific accruals” Contemporary Accounting Research 21: 461–491.MarquardtC.A.WiedmanC.I.2004“How are earnings managed? An examination of specific accruals”2146149110.1506/G4YR-43K8-LGG2-F0XKSearch in Google Scholar
McNichols, M.F., 2000. “Research design issues in earnings management studies” Journal of Accounting and Public Policy 19:313–345.McNicholsM.F.2000“Research design issues in earnings management studies”1931334510.1016/S0278-4254(00)00018-1Search in Google Scholar
Minnis, M., Shroff, N., 2017. “Why regulate private firm disclosure and auditing?” Accounting and Business Research 47: 473–502.MinnisM.ShroffN.2017“Why regulate private firm disclosure and auditing?”4747350210.1080/00014788.2017.1303962Search in Google Scholar
Niemi, L., Kinnunen, J., Ojala, H., Troberg, P., 2012. ”Drivers of voluntary audit in Finland: to be or not to be audited?” Accounting and Business Research 42: 169–196.NiemiL.KinnunenJ.OjalaH.TrobergP.2012”Drivers of voluntary audit in Finland: to be or not to be audited?”4216919610.1080/00014788.2012.653742Search in Google Scholar
Roubi, R. R., Richardson, A.W., 1998. “Managing discretionary accruals in response to reductions in corporate tax rates in Canada, Malaysia and Singapore” The International Journal of Accounting 33: 455–467.RoubiR. R.RichardsonA.W.1998“Managing discretionary accruals in response to reductions in corporate tax rates in Canada, Malaysia and Singapore”3345546710.1016/S0020-7063(98)80004-6Search in Google Scholar
Santikian, L., 2014. “The ties that bind: Bank relationships and small business lending” Journal of Financial Intermediation 23:177–213.SantikianL.2014“The ties that bind: Bank relationships and small business lending”2317721310.1016/j.jfi.2013.11.004Search in Google Scholar
Schipper K., 1989. “Commentary on Earnings Management” Accounting Horizons 3: 91–102.SchipperK.1989“Commentary on Earnings Management”391102Search in Google Scholar
Scholes, M., Wolfson, M., 1992. “Taxes and business strategy: A planning approach” Prentice-Hall, Inc., Engelwood Cliffs, NJ.ScholesM.WolfsonM.1992Prentice-Hall, Inc.Engelwood Cliffs, NJSearch in Google Scholar
Scholes, M.S., Wilson, G.P., Wolfson M.A., 1992. “Firm’s responses to anticipated reductions in tax rates: The Tax Reform Act of 1986” Journal of Accounting Research 30:161–185.ScholesM.S.WilsonG.P.WolfsonM.A.1992“Firm’s responses to anticipated reductions in tax rates: The Tax Reform Act of 1986”3016118510.2307/2491200Search in Google Scholar
Seow, J.-L., 2001. “The demand for the UK small company audit – an agency perspective”SeowJ.-L.200110.1177/0266242601192004Search in Google Scholar
Shackelford, D.A., Shevlin, T., 2001. “Empirical tax research in accounting” Journal of Accounting and Economics 31: 321–387.ShackelfordD.A.ShevlinT.2001“Empirical tax research in accounting”3132138710.1016/S0165-4101(01)00022-2Search in Google Scholar
Sundvik, D., 2016a. “Earnings Management in Response to Corporate Tax Rate Changes: Essays on Private Firms” Dissertation. Publications of Hanken School of Economics, Economics and Society, Nr 303, Helsinki 2016.SundvikD.2016a“Earnings Management in Response to Corporate Tax Rate Changes: Essays on Private Firms”2016Search in Google Scholar
Sundvik, D., 2016b. “Earnings management around Swedish corporate income tax reforms” International Journal of Accounting, Auditing and Performance Evaluation 12: 261-286.SundvikD.2016b“Earnings management around Swedish corporate income tax reforms”1226128610.1504/IJAAPE.2016.077892Search in Google Scholar
Sundvik, D., 2017a. “Book-tax conformity and earnings management in response to tax rate cuts” Journal of International Accounting, Auditing and Taxation 28: 31–42.SundvikD.2017a“Book-tax conformity and earnings management in response to tax rate cuts”28314210.1016/j.intaccaudtax.2016.12.003Search in Google Scholar
Sundvik, D., 2017b. “Tax-induced fiscal year extension and earnings management” Journal of Applied Accounting Research 18: 356–374.SundvikD.2017b“Tax-induced fiscal year extension and earnings management”1835637410.1108/JAAR-06-2015-0051Search in Google Scholar
Tang, T.Y.H., 2015. “Does book-tax conformity deter opportunistic book and tax reporting? An international analysis” European Accounting Review 24: 441–469.TangT.Y.H.2015“Does book-tax conformity deter opportunistic book and tax reporting? An international analysis”2444146910.1080/09638180.2014.932297Search in Google Scholar
Van Tendeloo, B., Vanstraelen, A., 2008. ”Earnings management and audit quality in Europe: Evidence from the private client segment market” European Accounting Review 17: 447–469.Van TendelooB.VanstraelenA.2008”Earnings management and audit quality in Europe: Evidence from the private client segment market”1744746910.1080/09638180802016684Search in Google Scholar
Walker, M., 2013. “How far can we trust earnings numbers? What research tells us about earnings management” Accounting and Business Research 43: 445–481.WalkerM.2013“How far can we trust earnings numbers? What research tells us about earnings management”4344548110.1080/00014788.2013.785823Search in Google Scholar
Watrin, C., Ebert, N., Thomsen, M., 2014. “One–book versus two–book system: Learnings from Europe” The Journal of the American Taxation Association 36: 55–89.WatrinC.EbertN.ThomsenM.2014“One–book versus two–book system: Learnings from Europe”36558910.2139/ssrn.2111517Search in Google Scholar
Watrin, C., Pott, C., Ullmann, R., 2012. ”The effects of book–tax conformity and tax accounting incentives on financial accounting: Evidence on public and private limited companies in Germany” International Journal of Accounting, Auditing and Performance Evaluation 8: 274–302.WatrinC.PottC.UllmannR.2012”The effects of book–tax conformity and tax accounting incentives on financial accounting: Evidence on public and private limited companies in Germany”827430210.1504/IJAAPE.2012.047811Search in Google Scholar
Wong, R.M.K., Lo, A.W.Y., Firth, M., 2015. “Managing discretionary accruals and book–tax differences in anticipation of tax rate increases: Evidence from China” Journal of International Financial Management & Accounting 26:188–222.WongR.M.K.LoA.W.Y.FirthM.2015“Managing discretionary accruals and book–tax differences in anticipation of tax rate in-creases: Evidence from China”2618822210.1111/jifm.12027Search in Google Scholar