Earnings management through effective tax rates: The effects of tax-planning investment and the Sarbanes-Oxley Act of 2002

Kirsten A. Cook, G. Ryan Huston, Thomas C. Omer

Research output: Contribution to journalArticle

55 Citations (Scopus)
Original languageEnglish (US)
Pages (from-to)447-471
Number of pages25
JournalContemporary Accounting Research
Volume25
Issue number2
DOIs
StatePublished - Jun 2008
Externally publishedYes

Fingerprint

Tax planning
Earnings management
Effective tax rates
Sarbanes-Oxley Act of 2002

ASJC Scopus subject areas

  • Finance
  • Accounting
  • Economics and Econometrics

Cite this

Earnings management through effective tax rates : The effects of tax-planning investment and the Sarbanes-Oxley Act of 2002. / Cook, Kirsten A.; Huston, G. Ryan; Omer, Thomas C.

In: Contemporary Accounting Research, Vol. 25, No. 2, 06.2008, p. 447-471.

Research output: Contribution to journalArticle

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