Earnings Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax Reform Act.
研究美国公司是否因1986年税改法案将最高公司税率从46%降至34%而进行盈余管理，对理解企业税收行为与会计决策的关系有参考价值。
Abstract Investigates whether accounting earnings of American corporations are managed in response to changes in the statutory corporate income tax rate brought about by the Tax Reform Act of 1986 (TRA). Reducing the maximum corporate tax rate from 46% to 34% through TRA; Concept of earnings management in relation to tax rate reductions in the TRA.