Earnings management in response to company tax rate cut : an Australian study

Ma, Cissy Qian. (1994). Earnings management in response to company tax rate cut : an Australian study Honours Thesis, School of Business, The University of Queensland.

       
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Author Ma, Cissy Qian.
Thesis Title Earnings management in response to company tax rate cut : an Australian study
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1994
Thesis type Honours Thesis
Total pages 83
Language eng
Subjects 14 Economics
Formatted abstract This study attempts to examine whether accounting earnings of Australian firll1s are ll1anaged in response to reductions in corporate income tax rate from 39 percent to 33 percent in 1993. Previous research in the U.S. has identified tax rate change as an opportunity where firll1s have incentives to manage their earnings, this thesis sets out to replicate Guenther [1994] in a different institutional background such as in Australia. Empirical results indicate that firms in Australia did manage accounting earnings to defer income to the lower tax rate year, which is consistent with the results of the U.S. studies.

 
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