Essays on earnings management and tax avoidance in corporate financial reporting:
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| Format: | Thesis Book |
| Language: | English German |
| Published: |
Passau
2016
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 173 Seiten Diagramme |
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| adam_text | Titel: Essays on earnings management and tax avoidance in corporate financial reporting
Autor: Frey, Lisa
Jahr: 2016
Table of Contents
Preface......................................................................................1
1. Review on Tax Research in Accounting: Is the information given by U.S. GAAP
income taxes also provided by IFRS?...........................................................................8
1. Introduction.............................................................................9
2. Unrecognized Tax Benefits.....................................................................................11
2.1. U.S. GAAP accounting rules.........................................................................11
2.2. Evidence in prior literature............................................................................13
2.3. IFRS accounting rules and avenues for further research...............................15
3. V aluation Allowances.............................................................................17
3.1. U.S. GAAP accounting rules.........................................................................17
3.2. Evidence in prior literature............................................................................18
3.3. IFRS accounting rules and avenues for further research...............................20
4. Foreign Earnings Designated as Permanently Reinvested..............................21
4.1. U.S. GAAP accounting rules.........................................................................21
4.2. Evidence in prior literature............................................................................22
4.3. IFRS accounting rules and avenues for further research...............................24
5. Book-Tax Differences.............................................................................26
5.1. U.S. GAAP accounting rules.........................................................................26
5.2. Evidence in prior literature............................................................................27
5.3. IFRS accounting rules and avenues for further research...............................29
6. Conclusion.................................................................................31
Appendix..................................................................................32
References.................................................................................52
2. Der Zusammenhang zwischen „book-tax differences und Bilanzpolitik zum
Erreichen eines positiven Jahresergebnisses..............................................................60
1. Einleitung................................................................................61
2. Book-tax differences in der „earnings management -?orschung und
Hypothesenbildung..........................................................................65
3. Empirische Untersuchung...................................................................................70
3.1. Datengrundlage..........................................................................70
3.2. Modell und Variablenbeschreibung..............................................................71
3.3. Deskriptive Statistiken und univariate Analysen.......................................78
3.4. Ergebnisse der multivariaten Analysen.........................................................81
3.5. Sensitivitätsanalyse........................................................................88
4. Zusammenfassung, Schlussfolgerung und Grenzen der Untersuchung..................91
Literaturverzeichnis........................................................................94
3. Individual Auditor Tax Expertise and Corporate Tax Avoidance........................101
1. Introduction................................................................................102
2. Prior literature and hypothesis development.........................................................106
3. Research design.....................................................................................110
3.1. Sample and data...........................................................................................110
3.2. Multivariate model.....................................................................................111
4. Results...................................................................................114
4.1. Descriptive statistics....................................................................................114
4.2. Multivariate findings...................................................................................117
4.3. Additional analyses and robustness checks...........................................119
5. Summary and conclusions.....................................................................................128
Appendix...................................................................................130
References.............................................................................133
4. § 37q WpHG Fehlerveröffentlichungen und Wechsel der
Abschlussprüfungsgesellschaft - Eine empirische Untersuchung.........................139
1. Einleitung.................................................................................140
2. Theoretischer Hintergrund.....................................................................................143
2.1. Das Enforcementverfahren in Deutschland.................................................143
2.2. Der Wechsel der Abschlussprüfungsgesellschaft........................................147
2.2.1. Allgemein.......................................................................................147
2.2.2. Der Zeitpunkt des Wechsels der Abschlussprüfungsgesellschaft im
Zusammenhang mit einer § 37q WpHG Fehlerveröffentlichung -
Hypothesenherleitung....................................................................149
3. Empirische Auswertung..................................................................................152
3.1. Datengrundlage und methodische Vorgehensweise....................................152
3.2. Untersuchungsergebnisse.....................................................................159
3.3. Sensitivitätsanalysen......................................................................162
4. Zusammenfassung............................................................................166
Literaturverzeichnis.......................................................................169
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| indexdate | 2024-07-10T07:49:12Z |
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| spelling | Frey, Lisa Verfasser aut Essays on earnings management and tax avoidance in corporate financial reporting vorgelegt von Lisa Frey Passau 2016 173 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Dissertation Universität Passau 2017 Rechnungslegung (DE-588)4128343-0 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Rechnungslegung (DE-588)4128343-0 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029706608&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Frey, Lisa Essays on earnings management and tax avoidance in corporate financial reporting Rechnungslegung (DE-588)4128343-0 gnd |
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| title | Essays on earnings management and tax avoidance in corporate financial reporting |
| title_auth | Essays on earnings management and tax avoidance in corporate financial reporting |
| title_exact_search | Essays on earnings management and tax avoidance in corporate financial reporting |
| title_full | Essays on earnings management and tax avoidance in corporate financial reporting vorgelegt von Lisa Frey |
| title_fullStr | Essays on earnings management and tax avoidance in corporate financial reporting vorgelegt von Lisa Frey |
| title_full_unstemmed | Essays on earnings management and tax avoidance in corporate financial reporting vorgelegt von Lisa Frey |
| title_short | Essays on earnings management and tax avoidance in corporate financial reporting |
| title_sort | essays on earnings management and tax avoidance in corporate financial reporting |
| topic | Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Rechnungslegung Hochschulschrift |
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