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Material weaknesses in tax-related internal controls and last chance earnings management

Gleason, Cristi A.; Pincus, Morton; Rego, Sonja Olhoft - In: The journal of the American Taxation Association : a … 39 (2017) 1, pp. 25-44

Persistent link: https://www.econbiz.de/10011881120

The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes

Cazier, Richard; Rego, Sonja Olhoft; Tian, Xiaoli; … - In: Review of accounting studies 20 (2015) 1, pp. 436-469

Persistent link: https://www.econbiz.de/10010503365

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes

Rego, Sonja Olhoft - 2015

We examine whether the regulatory changes required by the Sarbanes-Oxley Act of 2002 (SOX) and Financial Accounting Standards Board Interpretation No. (FIN) 48 reduced the propensity for earnings management through the reserve for income taxes. Given prior evidence that firms use this reserve to...

Persistent link: https://www.econbiz.de/10013020959

The impact of standard setting on individual investors : evidence from SFAS 109

Hutchens, Michelle; Rego, Sonja Olhoft; Williams, Brian - In: Review of accounting studies 29 (2024) 2, pp. 1407-1455

Persistent link: https://www.econbiz.de/10015133617