Advanced search
Publication Cover
European Accounting Review Volume 22, 2013 - Issue 1
Submit an article Journal homepage
1,156
Views
40
CrossRef citations to date
0
Altmetric
Original Articles

Write-offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives

Urska Kosi Humboldt University Berlin, Berlin, Germany; Faculty of Economics, University of Ljubljana, Ljubljana, SloveniaView further author information
&
Aljosa Valentincic Faculty of Economics, University of Ljubljana, Ljubljana, SloveniaCorrespondence[email protected]
View further author information
Pages 117-150 | Received 01 Aug 2009, Accepted 01 Jan 2012, Published online: 22 Mar 2012

Citations (40)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (12)

Ting Dong, Milda Tylaite & Ryan Wilson. (2023) Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms. Accounting and Business Research 53:7, pages 723-755.
Read now
Alessandro Mura. (2023) Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms. Accounting in Europe 20:3, pages 304-338.
Read now
Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2023) Private firm accounting: the European reporting environment, data and research perspectives. Accounting and Business Research 53:1, pages 38-82.
Read now
Henrik Höglund & Dennis Sundvik. (2019) Do auditors constrain intertemporal income shifting in private companies?. Accounting and Business Research 49:3, pages 245-270.
Read now
Brigitte Eierle, David Shirkhani & Christiane Helduser. (2018) The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms. Accounting in Europe 15:3, pages 323-346.
Read now
Jochen Bigus & Stefanie Häfele. (2018) Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms. European Accounting Review 27:1, pages 37-74.
Read now
Aljosa Valentincic, Ales Novak & Urska Kosi. (2017) Accounting Quality in Private Firms During the Transition Towards International Standards. Accounting in Europe 14:3, pages 358-387.
Read now
Jacco L. Wielhouwer & Eelke Wiersma. (2017) Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule. European Accounting Review 26:3, pages 603-627.
Read now
Slavko Šodan & Željana Aljinović Barać. (2017) The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Croatia. Accounting in Europe 14:1-2, pages 40-48.
Read now
Aleš Novak & Aljoša Valentinčič. (2017) The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Slovenia. Accounting in Europe 14:1-2, pages 187-198.
Read now
Jochen Bigus & Christa Hillebrand. (2017) Bank Relationships and Private Firms’ Financial Reporting Quality. European Accounting Review 26:2, pages 379-409.
Read now
Jochen Bigus, Nadine Georgiou & Philipp Schorn. (2016) Legal Form and Earnings Properties. European Accounting Review 25:3, pages 515-548.
Read now

Articles from other publishers (28)

Rob Boterenbrood. (2023) Choice of measurement basis and discretionary valuation of real estate: Evidence from Dutch Social Housing Associations. Journal of Accounting and Public Policy 42:3, pages 107035.
Crossref
Charlotte Haugland Sundkvist & Tonny Stenheim. (2021) Are family firms reluctant to report impairment losses? Evidence from private firms. Journal of Applied Accounting Research 23:2, pages 434-453.
Crossref
Saskia Kohlhase & Jochen Pierk. (2020) Tax rule changes and the timing of asset write‐offs in loss firms. Journal of Business Finance & Accounting 48:5-6, pages 815-840.
Crossref
Jani Saastamoinen & Hanna Savolainen. (2020) Does a leopard change its spots? Auditors and lawyers as valuation experts for minority shareholders in the judicial appraisal of private firms. Journal of Business Finance & Accounting 48:3-4, pages 613-636.
Crossref
Sasson Bar-Yosef, Carlo D’Augusta & Annalisa Prencipe. (2019) Accounting Research on Private Firms: State of the Art and Future Directions. The International Journal of Accounting 54:02, pages 1950007.
Crossref
Yanthi Hutagaol‐Martowidjojo, Aljosa Valentincic & Dezie L. Warganegara. (2018) Earnings Quality and Market Values of Indonesian Listed Firms. Australian Accounting Review 29:1, pages 95-111.
Crossref
Laura Dobbins, Sebastian Eichfelder, Frank Hechtner & Jochen Hundsdoerfer. (2018) Intertemporal Income Shifting Around a Large Tax Cut: the Case of Depreciations. Schmalenbach Business Review 70:4, pages 313-340.
Crossref
A. Habib, D. Ranasinghe & H.J. Huang. (2018) A literature survey of financial reporting in private firms. Research in Accounting Regulation 30:1, pages 31-37.
Crossref
Ujkan Bajra & Simon Čadež. (2018) Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective. Economic Systems 42:1, pages 151-163.
Crossref
Dennis Sundvik. (2017) A review of earnings management in private firms in response to tax rate changes. Nordic Tax Journal 2017:1, pages 151-161.
Crossref
Neca Stropnik, Bojana Korošec & Polona Tominc. (2017) The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations. Naše gospodarstvo/Our economy 63:4, pages 3-16.
Crossref
Lauri Finér & Matti Ylönen. (2017) Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector. Critical Perspectives on Accounting 48, pages 53-81.
Crossref
Elisabetta Mafrolla & Eugenio D'Amico. (2017) Borrowing capacity and earnings management: An analysis of private loans in private firms. Journal of Accounting and Public Policy 36:4, pages 284-301.
Crossref
Mahdi Salehi & Shantia Salimi. (2017) The effect of suspicious executives on tax shelters in Iran. Journal of Management Development 36:4, pages 598-610.
Crossref
Ole-Kristian Hope, Wayne B. Thomas & Dushyantkumar Vyas. (2017) Stakeholder demand for accounting quality and economic usefulness of accounting in U.S. private firms. Journal of Accounting and Public Policy 36:1, pages 1-13.
Crossref
Yanthi Hutagaol-Martowidjojo & Aljosa Valentincic. (2016) Valuation and Forecasting Roles of Dividends of Indonesian Listed Firms. Journal of International Financial Management & Accounting 27:2, pages 126-157.
Crossref
Aziz Jaafar & John Thornton. (2015) Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms. The International Journal of Accounting 50:4, pages 435-457.
Crossref
Laura Parte-Esteban & Cristina Ferrer García. (2014) The influence of firm characteristics on earnings quality. International Journal of Hospitality Management 42, pages 50-60.
Crossref
Mark A. Clatworthy & Michael J. Peel. (2013) The impact of voluntary audit and governance characteristics on accounting errors in private companies. Journal of Accounting and Public Policy 32:3, pages 1-25.
Crossref
Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2019) Accounting by Private Firms: Empirical Evidence, Data, and Research Perspectives. SSRN Electronic Journal.
Crossref
Aljosa Valentincic, Alee Novak & Urska Kosi. (2017) Accounting Quality in Private Firms during the Transition towards International Standards. SSRN Electronic Journal.
Crossref
Alee Novak & Aljosa Valentincic. (2017) The Role and Current Status of IFRS in the Completion of National Accounting Rules Evidence from Slovenia. SSRN Electronic Journal.
Crossref
Darren Bernard, David Burgstahler & Devrimi Kaya. (2016) Disclosure Incentives and Data Availability for Private Firms: Implications for Comparisons of Public and Private Firm Financial Reporting Quality. SSRN Electronic Journal.
Crossref
Brian Singleton-Green. (2015) SME Accounting Requirements: Basing Policy on Evidence. SSRN Electronic Journal.
Crossref
Christa Bauer & Jochen Bigus. (2015) Bank Relationships and Private Firmss Financial Reporting Opacity. SSRN Electronic Journal.
Crossref
J. Wielhouwer & Eelke Wiersma. (2014) Investment Decisions and Depreciation Choices Under a Discretionary Tax Depreciation Rule. SSRN Electronic Journal.
Crossref
Yanthi Hutagaol & Aljosa Valentincic. (2014) Valuation of Dividends of Indonesian Listed Firms. SSRN Electronic Journal.
Crossref
Jernej Koren, Urska Kosi & Aljosa Valentincic. (2014) Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.