haku: @indexterm FINLAND / yhteensä: 889
viite: 381 / 889
| Tekijä: | Niskanen, Jyrki Keloharju, Matti |
| Otsikko: | Earnings cosmetics in a tax-driven accounting environment: Evidence from Finnish public firms |
| Lehti: | European Accounting Review
2000 : VOL. 9:3, p. 443-452 |
| Asiasana: | CORPORATE EARNINGS PROFIT INCOMES ACCOUNTING PROFIT AND LOSS ACCOUNTS ACCOUNTING FINLAND |
| Kieli: | eng |
| Tiivistelmä: | The hypothesis of this study is that companies manage earnings downwards to avoid taxes, and simultaneously upwards in a smaller scale in the following way: Firms tend to adjust the second leftmost digit of earnings to exceed nine in order to make the first digit of earnings larger by one. Such corporate behaviour has been documented in New Zealand and in the USA, and this paper studies the phenomenon in Finland. |
SCIMA