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European Accounting Review Volume 9, 2000 - Issue 3
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Original Articles

Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms

Jyrki Niskanen University of Tampere
&
Matti Keloharju Helsinki School of Economics and Business Administration
Pages 443-452 | Published online: 10 Nov 2010

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Surya Bhushan Kumar, Vinay Goyal & S. K. Mitra. (2021) The relationship between earnings round up/down and global financial crisis: evidence from BRICS markets. Asia-Pacific Journal of Accounting & Economics 28:6, pages 746-769.
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Franz-Benjamin Mocnik. (2021) Benford’s law and geographical information – the example of OpenStreetMap. International Journal of Geographical Information Science 35:9, pages 1746-1772.
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Henrik Höglund & Dennis Sundvik. (2019) Do auditors constrain intertemporal income shifting in private companies?. Accounting and Business Research 49:3, pages 245-270.
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Marcel Haak, Michelle Muraz & Roland Zieseniß. (2018) Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?. Accounting in Europe 15:1, pages 55-80.
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Susana Callao & José Ignacio Jarne. (2018) Los pronósticos de los analistas como incentivo a la manipulación del resultado. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47:1, pages 124-155.
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Bernhard Rauch, Max Göttsche & Stephan Langenegger. (2014) Detecting Problems in Military Expenditure Data Using Digital Analysis. Defence and Peace Economics 25:2, pages 97-111.
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Beatriz García Osma, Belén Gill de Albornoz Noguer & Ana Gisbert Clemente. (2005) La investigación sobre Earnings Managements. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 34:127, pages 1001-1033.
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Tom Van Caneghem . (2004) The impact of audit quality on earnings rounding-up behaviour: some UK evidence. European Accounting Review 13:4, pages 771-786.
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Articles from other publishers (45)

Teddy Lazebnik & Dan Gorlitsky. (2023) Can We Mathematically Spot the Possible Manipulation of Results in Research Manuscripts Using Benford’s Law?. Data 8:11, pages 165.
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Loan Hoang To Nguyen, Tri Tri Nguyen, Thanh Vu Ngoc Le & Nghia Duc Mai. (2023) Applying Benford’s law to examine earnings management: evidence from emerging ASEAN-5 countries. Journal of Financial Reporting and Accounting.
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Etienne G. Harb, Nohade Nasrallah, Rim El Khoury & Khaled Hussainey. (2023) Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods. Journal of Applied Accounting Research 24:4, pages 745-768.
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내철 강. (2023) 감사수정이 이익품질에 미치는 영향*. Korean Accounting Journal 32:2, pages 183-201.
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Przemysław Mućko & Adam Adamczyk. (2023) Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction. PLOS ONE 18:1, pages e0280384.
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Tri Tri Nguyen, Chau Minh Duong & Nguyet Thi Minh Nguyen. (2022) Is conditional conservatism a source of deviations of financial statements from Benford's Law?. Journal of Applied Accounting Research 23:5, pages 1024-1046.
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Rezarta Shkurti, Elena Myftaraj & Elsia Gjika. (2021) Use of Financial Ratios in selecting entities for Tax Audit purposes – empirical study in Albania. WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT 17, pages 297-313.
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Theoharry Grammatikos & Nikolaos I. Papanikolaou. (2020) Applying Benford’s Law to Detect Accounting Data Manipulation in the Banking Industry. Journal of Financial Services Research 59:1-2, pages 115-142.
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Sebastian Lebert, Ulf Mohrmann & Ulrike Stefani. (2020) Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?. Journal of Business Finance & Accounting 48:3-4, pages 564-586.
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Christianna Chimonaki. 2021. Machine Learning Applications for Accounting Disclosure and Fraud Detection. Machine Learning Applications for Accounting Disclosure and Fraud Detection 58 74 .
Onur ÖZEVİN & Hassan YAZDİFAR. (2020) BENFORD YASASI İLE FİNANSAL TABLOLARDAKİ HİLE RİSKİNİN BELİRLENMESİ. Muhasebe ve Vergi Uygulamaları Dergisi 13:3, pages 543-569.
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Onur ÖZEVİN, Rahmi YÜCEL & Mehmet Akif ÖNCÜ. (2020) FRAUD DETECTING WITH BENFORD’S LAW: AN ALTERNATIVE APPROACH WITH BDS AND CRITIC VALUESBENFORD YASASI İLE HİLE DENETİMİ : BDS VE KRİTİK DEĞERLER İLE ALTERNATİF BİR YAKLAŞIM. Muhasebe Bilim Dünyası Dergisi 22:1, pages 107-126.
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Daniel Taborda & João Sousa. (2020) The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions. Accounting, Economics, and Law: A Convivium 0:0.
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Radiah Othman & Rashid Ameer. 2020. Handbook of Research on Accounting and Financial Studies. Handbook of Research on Accounting and Financial Studies 381 404 .
Essien Ekerette Akpanuko & Ntiedo John Umoren. (2018) The influence of creative accounting on the credibility of accounting reports. Journal of Financial Reporting and Accounting 16:2, pages 292-310.
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Michael Lacina, B. Brian Lee & Dong Wuk Kim. (2018) Management of Revenue and Earnings in Korean Firms Influenced by Cognitive Reference Points. Review of Pacific Basin Financial Markets and Policies 21:02, pages 1850012.
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Michael Lacina, B. Brian Lee & Dong Wuk Kim. (2018) Benford’s Law and the effects of the Korean financial reforms on cosmetic earnings management. Journal of International Accounting, Auditing and Taxation 30, pages 2-17.
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Sandro Hartmann & Daniel Brinkert. (2018) Aufdeckung von Versicherungsbetrug bei Kfz-Schäden mit Hilfe des Benford-Tests. Zeitschrift für die gesamte Versicherungswissenschaft 107:1, pages 41-59.
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Dennis Sundvik. (2017) Tax-induced fiscal year extension and earnings management. Journal of Applied Accounting Research 18:3, pages 356-374.
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Céline Michaïlesco. (2017) Communiquer sur les résultats annuels. Revue Française de Gestion 43:263, pages 11-29.
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Robert Ullmann & Christoph Watrin. (2017) Detecting Target-Driven Earnings Management Based on the Distribution of Digits. Journal of Business Finance & Accounting 44:1-2, pages 63-93.
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Klaus Henselmann, Dominik Ditter & Elisabeth Scherr. (2015) Irregularities in Accounting Numbers and Earnings Management—A Novel Approach Based on SEC XBRL Filings. Journal of Emerging Technologies in Accounting 12:1, pages 117-151.
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Eduardo Flores, Joelson Oliveira Sampaio & George Sales. 2015. Standardization of Financial Reporting and Accounting in Latin American Countries. Standardization of Financial Reporting and Accounting in Latin American Countries 148 171 .
Tensie Steijvers & Mervi Niskanen. (2014) Tax aggressiveness in private family firms: An agency perspective. Journal of Family Business Strategy 5:4, pages 347-357.
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Rachappa Shette & Sudershan Kuntluru. (2014) Rounding-up in reported income numbers. Review of Accounting and Finance 13:2, pages 156-170.
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Utpal Bhattacharya, Craig W. Holden & Stacey Jacobsen. (2012) Penny Wise, Dollar Foolish: Buy–Sell Imbalances On and Around Round Numbers. Management Science 58:2, pages 413-431.
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김문태. (2011) A Study on Earnings Management and Abnormal Earning Numbers for the Enforced Firms. Korea International Accounting Review null:38, pages 1-22.
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Bernhard Rauch, Max Göttsche, Stefan Engel & Gernot Brähler. (2011) Fact and Fiction in EU-Governmental Economic Data. German Economic Review 12:3, pages 243-255.
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Dorina Marghescu, Minna Kallio & Barbro Back. 2010. Organizational, Business, and Technological Aspects of the Knowledge Society. Organizational, Business, and Technological Aspects of the Knowledge Society 393 398 .
Stefan Günnel & Karl-Heinz Tödter. (2008) Does Benford’s Law hold in economic research and forecasting?. Empirica 36:3, pages 273-292.
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Christoph Watrin, Ralf Struffert & Robert Ullmann. (2008) Benford’s Law: an instrument for selecting tax audit targets?. Review of Managerial Science 2:3, pages 219-237.
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Youhui Zhang & Yanxi Li. (2008) Notice of Retraction: Research on the Earnings Management of Chinese Listed Companies Based on Cognitive Reference Points. Notice of Retraction: Research on the Earnings Management of Chinese Listed Companies Based on Cognitive Reference Points.
Hervé Stolowy & Gaétan Breton. (2004) Accounts Manipulation: A Literature Review and Proposed Conceptual Framework. Review of Accounting and Finance 3:1, pages 5-92.
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Juha KinnunenMarkku Koskela. (2003) Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries. Journal of International Accounting Research 2:1, pages 39-68.
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T. VAN CANEGHEM. (2002) EARNINGS MANAGEMENT INDUCED BY COGNITIVE REFERENCE POINTS. The British Accounting Review 34:2, pages 167-178.
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Sally Aisbitt. (2002) Tax and accounting rules: some recent developments. European Business Review 14:2, pages 92-97.
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Oriol Amat & Catherine Gowthorpe. (2004) Creative Accounting: Nature, Incidence and Ethical Issues. SSRN Electronic Journal.
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Tri Nguyen, Chau Minh Duong & Nguyet Nguyen. (2019) Does conditional conservatism cause biases in financial statements? Evidence from Benford’s Law. SSRN Electronic Journal.
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Juha Kinnunen & Markku Koskela. (2001) Who Is Miss World in Cosmetic Earnings Management? An Analysis of Small Upward Rounding of Net Income Numbers among 18 Countries. SSRN Electronic Journal.
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Sebastian Lebert, Ulf Mohrmann & Ulrike Stefani. (2016) Rounding Up the Net Income: Earnings Cosmetics or Material Earnings Management?. SSRN Electronic Journal.
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Susana Callao & Joss Ignacio Jarne. (2015) Analystss Forecasts as an Incentive for Earnings Management. SSRN Electronic Journal.
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Dieter William Joenssen. (2014) Testing for Benford's Law: A Monte Carlo Comparison of Methods. SSRN Electronic Journal.
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Theoharry Grammatikos & Nikolaos I. Papanikolaou. (2016) Applying Benfordds Law to Detect Accounting Data Manipulation in the Banking Industry. SSRN Electronic Journal.
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Jyrki Niskanen, Jukka Tapani Karjalainen, Jussi Karjalainen & Mervi Niskanen. (2011) Earnings Cosmetics and Auditor Gender: Evidence from Finnish Private Firms. SSRN Electronic Journal.
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Manuela Möller. (2009) Measuring the Quality of Auditing Services with the Help of Benford’s Law - An Empirical Analysis and Discussion of this Methodical Approach. SSRN Electronic Journal.
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