Tax Avoidance and Earnings Management
A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Business and Entrepreneurship".
Deadline for manuscript submissions: 30 June 2025 | Viewed by 159
Special Issue Editor
Special Issue Information
Dear Colleagues,
We are pleased to announce a Special Issue of the Journal of Finance and Risk Management focused on the intersection of tax avoidance and earnings management. As tax regulations evolve both in the global and the U.S. markets and the scrutiny of corporate financial practices intensifies, understanding the relationship between these two phenomena is more important than ever. Tax avoidance and earnings management are two universal corporate practices that have significant implications for financial reporting, corporate governance, and the broader economy. While these activities are often considered separately, there is a growing recognition of their interconnectedness. This Special Issue seeks to delve into the dynamic relationship between tax avoidance and earnings management, examining their underlying motivations, strategies, and consequences.
The scope of the Special Issue:
We invite original research papers that explore various aspects of tax avoidance and earnings management including but not limited to the following topics:
- The impact of tax strategies on financial reporting and earnings quality.
- Behavioral factors influencing managerial decisions related to tax and earnings management.
- The role of corporate governance in mediating tax and earnings practices.
- Cross-country comparisons of tax avoidance and earnings management strategies.
- The implications of regulatory changes on corporate practices.
- Empirical studies examining the effects of tax avoidance on firm performance.
Dr. Hyun A. Hong
Guest Editor
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
Keywords
- tax planning activities
- financial reporting quality
- IRS monitoring
- manager’s incentives
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