Crossmark

Earnings management around the Tax Cuts and Jobs Act of 2017

Crossref DOI link: https://doi.org/10.1007/s11142-026-09946-3

Published Online: 2026-04-15

Published Print: 2026-06

Update policy: https://doi.org/10.1007/springer_crossmark_policy

Authors

Lynch, Daniel P. https://orcid.org/0000-0002-7905-7514
Pflitsch, Max https://orcid.org/0000-0001-8993-9396
Stich, Michael https://orcid.org/0009-0007-9667-9327
License Information

Text and Data Mining valid from 2026-04-15

Version of Record valid from 2026-04-15
More Information

Article History

Received: 6 September 2023

Accepted: 4 February 2026

First Online: 15 April 2026