Watrin, Christoph
[VerfasserIn]
;
Ebert, Nadine
[Sonstige Person, Familie und Körperschaft];
Thomsen, Martin
[Sonstige Person, Familie und Körperschaft]
One-Book Versus Two-Book System
: Learnings from Europe
Erschienen in:2012 American Taxation Association Midyear Meeting: JATA Conference
Umfang:
1 Online-Ressource (50 p)
Sprache:
Englisch
DOI:
10.2139/ssrn.2001714
Identifikator:
Entstehung:
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 1, 2012 erstellt
Beschreibung:
Despite ongoing debates about the effect of book-tax conformity on earnings management in consolidated statements, there is a paucity of evidence from Europe, where both one- and two-book systems occur. In this study, we examine the influence of one- and two-book systems on earnings management using the consolidated statements of 18,578 European firm-years from 2004 to 2009. We find that firms in a one-book system show significantly more earnings management in consolidated statements compared with those in a two-book system