Management of accrual components in response to corporate income tax rate changes: Evidence from Korea

Economics, Econometrics and Finance

• Income 100%
• Taxation 80%
• Accrual 70%
• Enterprise 50%
• Management 40%
• Income Tax Rate 30%
• Accounting 20%
• Tax Rate 20%
• Corporate Income Tax 20%
• Tax Incidence 20%
• Discretionary Accruals 10%
• Costs 10%
• Tax Avoidance 10%

Social Sciences

• Books 100%
• Income 100%
• Change 30%
• Fluctuation 20%
• Korea 20%
• Evidence 20%
• Investors 20%
• Conformity 10%
• Costs 10%
• Purpose 10%
• Consequences 10%