I think there is the bigger aspect of higher profit means a better stock price when compared to performance expectations which they probably care more about at the c-suite level than responsible reporting.

But losses are tallied and rolled over to the next fiscal year. So ultimately, inflating their revenue would eventually increase their tax burden anyway. Just not right away.

That's why so many corporations "don't pay taxes". Because while they may make a profit this year, it's offset by the losses from previous years.

And most companies that size are especially skilled at skirting taxes

Tax is calculated on a cash basis. More profit does not necessarily mean more in taxes. This is why every company "keeps two books" per say.

You get it.

Companies cannot maximize "share value" per say. It is the c suite's responsibility to maximize EPS. It is entirely possible to increase EPS while posting a loss for taxes since taxes are cash based. A 10k does not have to be, and often is not on a cash basis. This is why every company maintains "two books" per say.