Zeng, Tao - In: Asian Review of Accounting 22 (2014), pp. 304-317
Purpose –The purpose of this paper is to examine earnings management around tax rate reduction in the wake of the 2007 … real estate firms Findings - This study finds that firms managed earnings, including accrual-based earnings management and … real earnings management, to decrease income in the fourth quarter of 2007, and to increase income in the first quarter of …