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I show that firms trade-off between changing fiscal year-ends and managing earnings in response to corporate tax rate changes. Both methods, however, generate tax savings for the firms and losses in tax revenues for governments.

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This page is a summary of: Tax-induced fiscal year extension and earnings management, Journal of Applied Accounting Research, September 2017, Emerald,
DOI: 10.1108/jaar-06-2015-0051.
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