Earnings, regulatory capital, and tax management: Comments

• 成果类型: Article
• 署名作者: Shackelford, DA
• 刊物名称: JOURNAL OF ACCOUNTING & ECONOMICS
• ISSN/ISSBN: 0165-4101
• DOI: 10.1016/S0165-4101(96)00437-5
• 发表日期: 1996
• 关键词: commercial-banks; DISCLOSURES; insurance; MARKET

摘要

In the preceding papers, Beaver and Engel and Adiel investigate managerial discretion in the financial services industry. This comment evaluates the contribution and limitations of both papers and suggests avenues for further extensions.