An Impact Analysis Model of Earnings Management from the Difference between Accounting and Tax Revenue

DOI

10.2991/icessms-16.2017.48How to use a DOI?

Keywords

Tax Revenue; Earnings Management; Impact Analysis Model

Abstract

The relationship between earnings management and income tax revenue, has always been the focus of domestic and foreign scholars. In this paper, the use of discretionary accrual as a measure of profit, an analytical model is proposed, to investigate the impact of accounting and tax differences on earnings management. Using 2013-2015 years of earnings listed parent company data as a sample, to verify and analyze the reliability of the model.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yan Zhang
PY  - 2017/02
DA  - 2017/02
TI  - An Impact Analysis Model of Earnings Management from the Difference between Accounting and Tax Revenue
BT  - Proceedings of the 2016 2nd International Conference on Education, Social Science, Management and Sports (ICESSMS 2016)
PB  - Atlantis Press
SP  - 234
EP  - 237
SN  - 2352-5398
UR  - https://doi.org/10.2991/icessms-16.2017.48
DO  - 10.2991/icessms-16.2017.48
ID  - Zhang2017/02
ER  -