The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach

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Gündüz M.

PLOS ONE, cilt.20, sa.11, ss.1-15, 2025 (SCI-Expanded, Scopus)

• Yayın Türü: Makale / Tam Makale
• Cilt numarası: 20 Sayı: 11
• Basım Tarihi: 2025
• Doi Numarası: 10.1371/journal.pone.0336911
• Dergi Adı: PLOS ONE
• Derginin Tarandığı İndeksler: Scopus, Science Citation Index Expanded (SCI-EXPANDED), BIOSIS, Chemical Abstracts Core, EMBASE, Index Islamicus, Linguistic Bibliography, MEDLINE, Psycinfo, zbMATH, Directory of Open Access Journals
• Sayfa Sayıları: ss.1-15
• Açık Arşiv Koleksiyonu: AVESİS Açık Erişim Koleksiyonu
• Uşak Üniversitesi Adresli: Evet

Özet

Some companies may mislead stakeholders by using the flexibility in accounting

standards when determining the amount of profit to be disclosed, a practice referred

to as earnings management. Deferred taxes are one of the flexibilities that enable

this practice. This study contributes to the growing literature on earnings management

in private companies by focusing on deferred taxes and tax planning. The

purpose of this study is to investigate the relationship between deferred tax assets,

deferred tax expense and tax planning of companies with earnings management.

Data from companies listed in the Borsa Istanbul BIST 30 index in Türkiye for 2013–

2022 are analyzed using panel data methods. The study results show that deferred

tax expenses and deferred tax assets negatively impact earnings management.

The analysis including tax planning reveals that deferred tax expenses, deferred

tax assets and tax planning also have a negative impact on earnings management.

However, tax planning reduces the impact of deferred tax expense on earnings

management.