search query: @author Eilifsen, A. / total: 2
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| Author: | Eilifsen, A. Knivsflå, K. H. Saettem, F. |
| Title: | Earning manipulation: cost of capital versus tax |
| Journal: | European Accounting Review
1999 : VOL. 8:3, p. 481-491 |
| Index terms: | Accounting research Corporate earnings Profit |
| Language: | eng |
| Abstract: | The article shows that if taxable income were linked to accounting income, there will exist an automatic safeguard against manipulation of earnings within the analysed framework. Separeting taxable income from accounting income will remove this self-controlled mechanism, and accordingly create a need for separate countermeasures to prevent earnings manipulation. |
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