The relation between equity incentives and earnings management through permanently reinvested foreign earnings for us multinational corporations
Zhan Furner, Keith Walker and Jon Durrant
| Year of publication: |
2021
|
|---|---|
| Authors: | Furner, Zhan ; Walker, Keith ; Durrant, Jon |
| Published in: |
Advances in taxation. - Bingley, UK : Emerald Publishing, ISSN 1058-7497, ZDB-ID 1001493-7. - Vol. 28.2021, p. 127-168
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| Subject: | Permanently reinvested earnings | foreign earnings | tax incentives | equity compensation | earnings management | earnings surprise | Multinationales Unternehmen | Transnational corporation | Bilanzpolitik | Accounting policy | Gewinn | Profit | Steuervergünstigung | Tax incentive | Körperschaftsteuer | Corporate income tax | Managervergütung | Executive compensation | Lohn | Wages | Gewinnermittlung | Profit determination | Ausländische Tochtergesellschaft | Foreign subsidiary | Selbstfinanzierung | Self-financing | Unternehmensbesteuerung | Corporate taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/S1058-749720200000028005 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012589313