Neifar, Souhir; Utz, Sebastian - In: Journal of Applied Accounting Research 20 (2019) 1, pp. 94-119
Purpose: The purpose of this paper is to examine the influence of earnings management (EM) and tax aggressiveness (TA) on shareholder wealth and on stock price crash risk (SPCR) of German companies. Design/methodology/approach: The sample comprises 820 firm-year observations of 188...
