{"title":"从永久性再投资收益看盈余管理","authors":"Mollie E. Mathis","doi":"10.2308/jata-18-009","DOIUrl":null,"url":null,"abstract":"Krull (2004) finds evidence that firms manage earnings through the permanently reinvested earnings designation using the backing-out methodology. However, Lim and Lustgarten (2002) demonstrate that...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.3000,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":"{\"title\":\"A Reexamination of Earnings Management through Permanently Reinvested Earnings\",\"authors\":\"Mollie E. Mathis\",\"doi\":\"10.2308/jata-18-009\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Krull (2004) finds evidence that firms manage earnings through the permanently reinvested earnings designation using the backing-out methodology. However, Lim and Lustgarten (2002) demonstrate that...\",\"PeriodicalId\":45477,\"journal\":{\"name\":\"Journal of the American Taxation Association\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.3000,\"publicationDate\":\"2020-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"5\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of the American Taxation Association\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/jata-18-009\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of the American Taxation Association","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/jata-18-009","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
A Reexamination of Earnings Management through Permanently Reinvested Earnings
Krull (2004) finds evidence that firms manage earnings through the permanently reinvested earnings designation using the backing-out methodology. However, Lim and Lustgarten (2002) demonstrate that...