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United States: earnings stripping
Hardy, David R., (1990)
Real effects of earnings stripping rules
De Simone, Lisa, (2025)
Do firms using real earnings management care about taxes? : evidence from a high book-tax conformity country
Kałdoński, Michał, (2020)
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Axelton, Zhuoli, (2025)
Special purpose vehicles : empirical evidence on determinants and earnings management
Feng, Mei, (2009)
Do U.S. multinationals use income shifting to facilitate and hide corruption?
Demeré, Paul, (2024)