{"id":"W2099495326","doi":"10.1506/tfvv-uyt1-nnyt-1yfh","title":"Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*","year":2004,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":649,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Accrual; Earnings management; Business; Accounting; Deferred tax; Audit; Economics; Monetary economics; Labour economics; Tax reform; State income tax; Public economics; Gross income","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05422545210125213,"score_gpt":0.3070041471549901,"score_spread":0.252778695053738,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}