Paul L. Caron
Dean


Tuesday, March 7, 2006

Desai & Dharmapala on Earnings Management and Corporate Tax Shelters

Ssrn_logo_95Mihir A. Desai (Harvard Business School) & Dhammika Dharmapala (University of Connecticut, Economics) have posted Earnings Management and Corporate Tax Shelters on SSRN.  Here is the abstract:

This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance. A real-world tax shelter is dissected to illustrate how tax shelter products enable managers to manipulate reported earnings. A stylized example is developed that generalizes this view of corporate tax avoidance and empirical evidence consistent with this view is also discussed. The paper concludes by considering the implications of this view for how shareholders and boards should view managerial efforts to reduce corporate tax obligations.

https://taxprof.typepad.com/taxprof_blog/2006/03/desai_dharmapal.html

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