Theoretical and Applied Economics
No. 2 / 2026 (647), Summer
Tax-driven alignment between conforming and non-conforming earnings management across different accounting standards
University of Wasit, Iraq
Sajad Mahdi ABBAS
University of Wasit, Iraq
Abass K. JAUD
College of Islamic Sciences, Department of Islamic Financial and Banking Sciences, Iraq
Abstract. This paper discusses how corporations have been impacted by changes in tax laws that regulate how businesses report their revenues over time. Accounting for these changes can lead corporations to manipulate income (profit) by manipulating various aspects of a company's operations, including regular business practice, and, therefore, how much corporate taxes will be owed due to choices companies have made regarding which generally accepted accounting principles to follow (IFRS or GAAP). I will examine over 20 years of data on more than 20 global corporations that each file a public offering prospectus from 2015 through 2023 and tally to approximately 180 cases in total.
Contents
Military expenditure and economic sustainability: implications of the SAFE program
Regional inequalities and human capital adaptability in Romania
Income inequality: The Resource Distribution Index (RDI)
Testing the weak form efficiency of green financial markets: A comparative study between developed and developing green financial markets
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A dynamic panel data analysis of the asymmetric impact of labour cost on intra-EU migration
Determinants of CO2 emissions in ASEAN-5: The role of human development, renewable energy, and economic growth
Effects of digital economy on economic growth: Evidence from low- and middle-income countries in Africa
Adaptive AI, behavioural pattern formation, and the development of human cognition
Tax-driven alignment between conforming and non-conforming earnings management across different accounting standards
Effect of inclusive business models on multidimensional poverty in Burkina Faso
Gross financial wealth or net financial strength? Household balance sheets and economic development in the European Union
Government expenditures and tax policy: A comprehensive fiscal analysis for Greece from 1974 to 2018
What is the nature of the relationship between inflation and economic growth? Empirical evidence for the 13 least developed African countries
Digital trust and consumer psychology: A robust analysis of youth entrepreneurship in emerging Indian markets
Can monetary policy drive inclusive social development in Africa? Instrumental variables quantile regression approach
Analysing the relationship between tourist flows and socio-economic development. A comparative case study: Romania vs. PIGS countries