Are corporate risk-taking practices indicative of aggressive reporting practices?
Year of publication: |
2018
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Authors: | Frank, Mary Margaret ; Lynch, Luann J. ; Rego, Sonja Olhoft ; Zhao, Rong |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 40.2018, 1, p. 31-55
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Subject: | aggressive reporting | tax avoidance | earnings management | corporate risk-taking | Bilanzpolitik | Accounting policy | Steuervermeidung | Tax avoidance | Berichtswesen | Reporting | Risikomanagement | Risk management | Risikopräferenz | Risk attitude |
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