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The Relation between Equity Incentives and Earnings Management through Permanently Reinvested Foreign Earnings for US Multinational Corporations

Zhan Furner
Keith Walker
Jon Durrant

Advances in Taxation

ISBN: 978-1-80043-327-4, eISBN: 978-1-80043-326-7

ISSN: 1058-7497

Publication date: 9 December 2020

Abstract

Further, we provide evidence that investors react negatively to beating analysts' forecasts with the use of PRE, suggesting that investors find this behavior opportunistic and not fully convincing. This chapter makes an important contribution to what we know about the joint effects of tax policy, generally accepted accounting principles, and incentive compensation on the earnings reporting process.

Keywords

  • Permanently reinvested earnings
  • Foreign earnings
  • Tax incentives
  • Equity compensation
  • Earnings management
  • Earnings surprise

Citation

Furner, Z., Walker, K. and Durrant, J. (2020), "The Relation between Equity Incentives and Earnings Management through Permanently Reinvested Foreign Earnings for US Multinational Corporations", Hasseldine, J. (Ed.) Advances in Taxation (Advances in Taxation, Vol. 28), Emerald Publishing Limited, pp. 127-168. https://doi.org/10.1108/S1058-749720200000028005

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Copyright © 2021 Emerald Publishing Limited.

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