Tax Avoidance and Earnings Management: Accrual-based Vs. Real-activity Earnings Management Evidenced from BRICS

  • Jirarat Pipatnarapong, Annika Beelitz, Aziz Jaafar

Abstract

This examination researches the connection among rate shirking and profits the board. While most earlier examinations center simply around optionally available accumulations, this studies utilizes the 2 gatherings based and actual bodily games techniques as intermediaries for earnings control.The use of an example of businesses domiciled within the BRICS countries, the results show a strong and powerful connection among rate evasion and collections based income the executives. Anyways, the connection among rate shirking and actual motion income the board brings about the alternative manner. These consequences recommend that dissention amongst money associated bookkeeping gauges and rate policies allows supervisors to make circumspection just on accumulations to supervise book income upwards and available pay downwards in a similar saying period. The discoveries are effective to various optional investigations which includes an alternate diploma of earnings the board, an exchange degree of price evasion, and endogeneity concerns.

Published
2020-06-01
How to Cite
Jirarat Pipatnarapong, Annika Beelitz, Aziz Jaafar. (2020). Tax Avoidance and Earnings Management: Accrual-based Vs. Real-activity Earnings Management Evidenced from BRICS. International Journal of Advanced Science and Technology, 29(7), 4800-4808. Retrieved from http://sersc.org/journals/index.php/IJAST/article/view/23370
Section
Articles