The impact of debt, taxation and financial crisis on earnings management : the case of Greece
Year of publication: |
2023
|
---|---|
Authors: | Mamatzakis, Emmanuel C. ; Pegkas, Panagiotis ; Staikouras, Christos |
Published in: |
Managerial finance. - Bingley : Emerald, ISSN 1758-7743, ZDB-ID 2047612-7. - Vol. 49.2023, 1, p. 110-134
|
Subject: | Discretionary accruals | Fiscal debt | Greece | Leverage | Real earnings management | Taxation | Griechenland | Bilanzpolitik | Accounting policy | Finanzkrise | Financial crisis | Öffentliche Schulden | Public debt | Steuerpolitik | Tax policy | Rückstellung | Accrual |
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