Abstract

http://ssrn.com/abstract=1028808
 
 

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The Impact of Earnings Management and Tax Planning on the Information Content of Earnings


Linda H. Chen


Washington State University

Dan S. Dhaliwal


University of Arizona - Department of Accounting

Mark A. Trombley


University of Arizona - Eller College of Management

November 2007


Abstract:     
This paper examines the effect of tax planning and earnings management on the relative informativeness of book income and taxable income. We conduct two sets of tests documenting (1) the incremental effect of tax planning and earnings management on the relative informativeness of book and taxable income and (2) the relation between voluntary conformity and the relative informativeness of book and taxable income. Based on these two sets of tests, we conclude that tax planning and earnings quality jointly affect the relative informativeness of book and taxable income.

Number of Pages in PDF File: 33

Keywords: earnings management, taxable income, book income, information content

JEL Classification: G12, G32, H24, H25, M41, M43

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Date posted: November 10, 2007 ; Last revised: July 30, 2008

Suggested Citation

Chen, Linda H. and Dhaliwal, Dan S. and Trombley, Mark A., The Impact of Earnings Management and Tax Planning on the Information Content of Earnings (November 2007). Available at SSRN: http://ssrn.com/abstract=1028808 or http://dx.doi.org/10.2139/ssrn.1028808

Contact Information

Linda H. Chen
Washington State University ( email )
Wilson Rd.
College of Business
Pullman, WA 99164
United States
5093355723 (Phone)
Dan S. Dhaliwal
University of Arizona - Department of Accounting ( email )
McClelland Hall
PO Box 210108
Tucson, AZ 85721
United States
Mark A. Trombley (Contact Author)
University of Arizona - Eller College of Management ( email )
McClelland Hall
P.O. Box 210108
Tucson, AZ 85721-0108
United States
520-621-4805 (Phone)
520-621-3742 (Fax)
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