Theory (POT) and the Extended Parallel Process Model (EPPM) suggest that financial constraints and tax risk assessment could … research efforts have been directed toward tax risk assessment, financial constraints and tax compliance. This paper employs … studies have explored these variables: tax risk assessment, financial constraints and tax compliance. However, joint search …

financial constraints, the article shows that the effect is driven by industries,countries, and firms that are more financially … crisisby alleviating financial constraints. …

after the global financial crisis, but it increased for small and medium-sized enterprises (SMEs). Financial constraints and …

-leverage firms varies depending on financial constraints, whether a consecutive zero-leverage period is associated with the level of … earnings management, and whether this association varies depending on financial constraints. Design/methodology/approach: Using … financial constraints. In the analysis, two types of earnings management behaviors (i.e., accrual-based and real activities …