ABSTRACT: This paper provides evidence onward the types of accounts that reveal earnings management activities.

ABSTRACT: This paper provides evidence onward the types of accounts that reveal earnings management activities. We build onward Burgstahler and Dichev's (1997) evidence of earnings management to avoid an earnings decline and Phillips et al.'s (2003) findings that deferr tax cost (DTE) can be used to discover such earnings management. In particular, we investigate the relation between changes in annual earnings and changes in deferr tax asset and liability composings using data hand-collected from firms' income tax footnote disclosures.

Our evidence indicates that changes in the

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