Michael W. Stich

Technische Universität München (TUM)

Arcisstrasse 21

Munich, DE 80333

Germany

  • Technische Universität München (TUM)

SCHOLARLY PAPERS

2

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405

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Scholarly Papers (2)

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1.

Earnings Management around the Tax Cuts and Jobs Act of 2017

Number of pages: 52 Posted: 27 Jan 2021 Last Revised: 15 Feb 2025
Dan Lynch, Max Pflitsch and Michael W. Stich
University of Wisconsin-Madison - Department of Accounting and Information Systems, Technical University of Dortmund and Technische Universität München (TUM)
Downloads 405 (157,424)

Abstract:

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Earnings management, TCJA, tax reform, income shifting, tax avoidance, real activities manipulations, accrual-based earnings management. JEL codes: G12, G14, H25, M41, M48 Earnings management, TCJA, tax reform, income shifting, tax avoidance, real activities manipulations, accrual-based earnings management. JEL codes: G12, G14, H25, M41, M48

2.

Does Sustainability Assurance Improve Managerial Investment Decisions?

European Accounting Review, 2019, Vol. 28, No. 1, pp. 177-209.
Posted: 05 Jan 2021
Maria C. Stich and Michael W. Stich
Technische Universität München (TUM) and Technische Universität München (TUM)

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Sustainability assurance, managerial investment decisions, investment efficiency, sustainability investing