Theoretical and Applied Economics
No. 2 / 2026 (647), Summer
Tax-driven alignment between conforming and non-conforming earnings management across different accounting standards
University of Wasit, Iraq
Sajad Mahdi ABBAS
University of Wasit, Iraq
Abass K. JAUD
College of Islamic Sciences, Department of Islamic Financial and Banking Sciences, Iraq
Abstract. This paper discusses how corporations have been impacted by changes in tax laws that regulate how businesses report their revenues over time. Accounting for these changes can lead corporations to manipulate income (profit) by manipulating various aspects of a company's operations, including regular business practice, and, therefore, how much corporate taxes will be owed due to choices companies have made regarding which generally accepted accounting principles to follow (IFRS or GAAP). I will examine over 20 years of data on more than 20 global corporations that each file a public offering prospectus from 2015 through 2023 and tally to approximately 180 cases in total.
Keywords: earnings management, conforming earnings management, non-conforming earnings management, effective tax rate, accounting standards, tax planning, multinational firms.
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