Codetermination and aggressive reporting : audit committee employee representation, tax aggressiveness, and earnings management
James A. Chyz, Marc Eulerich, Benjamin Fligge, Miles A. Romney
| Year of publication: |
2023
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|---|---|
| Authors: | Chyz, James A. ; Eulerich, Marc ; Fligge, Benjamin ; Romney, Miles A. |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 51.2023, p. 1-25
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| Subject: | Codetermination | Unions | Tax Aggressiveness | Earnings management | Audit committee | Bilanzpolitik | Accounting policy | Mitbestimmung | Prüfungsausschuss des Aufsichtsrats | Steuervermeidung | Tax avoidance | Corporate Governance | Corporate governance | Gewerkschaft | Trade union |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2023.100543 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014326402