Corporate Income Tax Changes in the Context of Earnings Management: a Review of the Literature

The purpose of the article/hypothesis: This paper aims to provide a comprehensive review theoretical and empirical literature regarding tax-induced earnings management. In particular, association between anticipated tax changes management is interest authors.
 Methodology: uses systematic achieve its research objectives.
 Results research: presented mostly devoted rate decreases focuses on accrual-based methods. anticipation change, companies shift their income from high low period. Moreover, probability higher in case extreme rate, larger prospects for savings as well private firms. identifies several inconsistencies gaps current literature, emphasizing that connection firms’ characteristics, level book-tax conformity practice remains unclear.