Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
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分解递延所得税资产和负债的变化以隔离盈余管理活动
DOI：
10.2308/jata.2004.26.s-1.43
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发表时间：
2004
影响因子：
1.6
通讯作者：
Huishan Wan
中科院分区：
文献类型：
--
作者：
John D. Phillips;Morton Pincus;S. Rego;Huishan Wan
本文提供了有关揭示盈余管理活动的账户类型的证据。我们以 Burgstahler 和 Dichev (1997) 的盈余管理证据为基础，以避免盈余下降，以及 Phillips 等人 (2003) 的研究结果，即递延税费 (DTE) 可用于检测此类盈余管理。特别是，我们使用从公司所得税脚注披露中手工收集的数据来研究年收益变化与递延税资产和负债组成部分的变化之间的关系。我们的证据表明，与收入和费用应计费用及准备金相关的净递延税负债（DTL）部分的变化可用于检测盈余管理，以避免盈余下降。此外，我们以 Joos 等人（2003）的结果为基础，将我们的样本划分为净 DTL 发生正向和负向变化的公司年份，并重复我们的分析。与 Joos 等人相反。 (2003) 发现 DTE 只能用于检测公司的盈余管理...
This paper provides evidence on the types of accounts that reveal earnings management activities. We build on Burgstahler and Dichev's (1997) evidence of earnings management to avoid an earnings decline and Phillips et al.'s (2003) findings that deferred tax expense (DTE) can be used to detect such earnings management. In particular, we investigate the relation between changes in annual earnings and changes in deferred tax asset and liability components using data hand‐collected from firms' income tax footnote disclosures. Our evidence indicates that changes in the net deferred tax liability (DTL) component related to revenue and expense accruals and reserves can be used to detect earnings management to avoid an earnings decline. In addition, we build on Joos et al.'s (2003) results and partition our sample into firm‐years with positive and negative changes in net DTLs and repeat our analyses. In contrast to the Joos et al. (2003) finding that DTE can be used to detect earnings management only for firm‐ye...