Der Zusammenhang zwischen „book-tax differences“ und Bilanzpolitik zum Erreichen eines positiven Jahresergebnisses

Lisa Frey and Manuela Möller

Die Unternehmung - Swiss Journal of Business Research and Practice, 2015, vol. 69, issue 4, 467-500

Abstract: Existing literature expresses severe criticism concerning the use of discretionary accruals tomeasure earnings management. In this context, this study shows that book-tax differencesare more related to earnings management to avoid losses than discretionary accruals. Additionally,it can be demonstrated that the information content of book-tax differences canprimarily be ascribed to permanent differences given in the reconciliation used by listedGerman enterprises to avoid losses. Therefore, this study allows us to draw inferencesabout the primary source of earnings management behavior to show positive net incomeby listed German enterprises. Moreover, further analyses preclude that tax avoidance leadsto these positions in the reconciliation, which are positively correlated with loss-avoidance. This paper provides an avenue for further research in the earnings management literature.

Date: 2015
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DOI: 10.5771/0042-059X-2015-4-467

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Die Unternehmung - Swiss Journal of Business Research and Practice is currently edited by Prof. Dr. Artur Baldauf, Universität Bern, Prof. Dr. Manfred Bruhn, Universität Basel, Prof. Dr. Pascal Gantenbein, Universität Basel (geschäftsführend), Prof. Dr. Markus Gmür, Universität Fribourg, Prof. Dr. Klaus Möller, Universität St. Gallen, Prof. Dr. Günter Müller-Stewens, Universität St. Gallen, Prof. Dr. Dr. h.c. Margit Osterloh, Universität Zürich, Prof. Dr. Dieter Pfaff, Universität Zürich and Prof. Dr. Martin Wallmeier, Universität Fribourg

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