Earnings management with the absence of income tax avoidance motivation : evidence from pre-, during, and post- global financial crisis
Osama Atayah and Hazem Marashdeh and Allam Hamdan
| Year of publication: |
2024
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|---|---|
| Authors: | Atayah, Osama F. ; Marashdeh, Hazem ; Hamdan, Allam Mohammed Mousa |
| Published in: |
Asian journal of accounting research. - Bingley : Emerald Publishing Limited, ISSN 2443-4175, ZDB-ID 2952193-2. - Vol. 9.2024, 2, p. 153-168
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| Subject: | Accrual earnings management | Earnings quality | Global financial crisis | Investor protection | Real earnings management | Tax-free countries | Bilanzpolitik | Accounting policy | Finanzkrise | Financial crisis | Rückstellung | Accrual | Gewinnermittlung | Profit determination | Welt | World | Anlegerschutz | Einkommensteuer | Income tax | Gewinn | Profit |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/AJAR-04-2023-0130 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014531509