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Earnings manipulation : cost of capital versus tax

Eilifsen, Aasmund; Knivsflå, Kjell Henry; Sættem, Frode
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http://hdl.handle.net/11250/163803
Issue date
1999
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  • Discussion papers (FOR) [493]
Abstract
We show that if taxable income were linked to accounting income, there will exist an automatic safeguard against manipulation of earnings within the analyzed framework. Separating taxable income from accounting income will remove this self-controlled mechanism, and accordingly create a need for separate countermeasures to prevent earnings manipulation.
Publisher
Norwegian School of Economics and Business Administration. Department of Finance and Management Science
Series
Discussion paper
1999:9

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