Earnings management via not-wholly-owned subsidiaries
Mei Luo, Frank Zhang, Xinyi Zhang
| Year of publication: |
2025
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|---|---|
| Authors: | Luo, Mei ; Zhang, X. Frank ; Zhang, Xinyi |
| Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 71.2025, 1, p. 917-941
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| Subject: | earnings management | income shifting | loss | subsidiary | tunneling | Bilanzpolitik | Accounting policy | Ausländische Tochtergesellschaft | Foreign subsidiary | Multinationales Unternehmen | Transnational corporation | Tochtergesellschaft | Subsidiary company | Gewinnverlagerung | Income shifting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1287/mnsc.2022.03090 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015410329