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IS TAX AGGRESSIVENESS AN INDICATOR OF EARNINGS MANAGEMENT? · Study

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ArticleIS TAX AGGRESSIVENESS AN INDICATOR OF EARNINGS MANAGEMENT?

Yulius Kurnia Susanto2019

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Articlediamond2019

IS TAX AGGRESSIVENESS AN INDICATOR OF EARNINGS MANAGEMENT?

Yulius Kurnia Susanto · Sheryl Adrianne · Kashan Pirzada

46 citations·0/0 files stored·Polish Journal of Management Studies

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Corporate Taxation and Avoidance Auditing, Earnings Management, Governance Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2005Performance matched discretionary accrual measures 2011Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence 2012Ownership Structure and Earnings Management: Evidence from Portugal 2011Corporate Governance Characteristics and Earnings Management: Empirical Evidence from Chinese Listed Firms 2014The association between book-tax conformity and earnings management 2011Managerial Ownership, Capital Structure and Firm Value: Evidence from China’s Civilian-run Firms 2016The impact of firm characteristics on earnings management: an empirical study on the listed firms in Egypt

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Year2019

Typearticle

Published2019-12-01

VenuePolish Journal of Management Studies

ISSN-L2081-7452

Languageen

Citations46

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.17512/pjms.2019.20.2.43

openalex_workW3080651230

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APPRAISAL OF EARNINGS MANAGEMENT ACROSS THE SECTORS

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