Do firms using real earnings management care about taxes? : evidence from a high book-tax conformity country
Year of publication: |
2020
|
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Authors: | Kałdoński, Michał ; Jewartowski, Tomasz |
Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 35.2020, p. 1-8
|
Subject: | Corporate tax aggressiveness | Earnings management | Earnings targets | Bilanzpolitik | Accounting policy | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Gewinn | Profit |
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