Keyphrases
Earnings Management
83%
Contagion
66%
Audit Committee Interlock
66%
Tax Expenditures
50%
Federal Tax
41%
Contracting Costs
33%
Implicit Contracting
33%
Regulatory Purposes
33%
Excessive Executive Compensation
33%
Tax Legislation
33%
Agency Costs
33%
Private Information
33%
Intragroup
33%
Group Members
33%
Accrual Earnings Management
33%
Private Events
33%
CEO Compensation
33%
Real Earnings Management
33%
Financial Regulatory
33%
Cost Asymmetry
33%
Special Items
33%
Public Firms
33%
Information Asymmetry
33%
Earnings Announcements
33%
Financial Reporting
33%
Income Management
33%
Benchmark Beating
33%
Banking Regulation
33%
Private Firms
33%
Accounting Irregularities
33%
Implicit Taxes
33%
Tax Authorities
33%
Accounting Choice
33%
Mortgagor
33%
Trading Volume
25%
State Taxes
25%
Borrower
16%
Management Objectives
16%
Financial Statements
16%
Individual Bank
16%
Subsidiary Bank
16%
Multi-bank
16%
Capital Management
16%
Holding Company
16%
Group Shift
16%
Banking Groups
16%
Tax Management
16%
US Corporations
11%
Change Law
11%
Compensation Standard
11%
Economics, Econometrics and Finance
Taxation
100%
Accounting Policy
100%
Profit
69%
Real Earnings Management
33%
Information Asymmetry
33%
Executive Compensation
33%
Accounting
33%
Private Information
33%
Banking Regulation
33%
Discretionary Accruals
25%
Large Firm
16%
Restructuring
16%
Industry
16%
Financial Statement
11%
State Tax
11%
Expenditure
11%
Contagion Effect
6%
