IS TAX AGGRESSIVENESS AN INDICATOR OF EARNINGS MANAGEMENT?
نویسندگان
چکیده
منابع مشابه
Political connections and tax-induced earnings management: Evidence from China
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Mike Brewer is Director of the Direct Tax and Welfare Research Programme at the IFS and a Research Affiliate of the National Poverty Center at the University of Michigan. His main research interests are in the impact of welfare reform and the personal tax and benefit system on families with children. He has evaluated the labour market impact of the working families’ tax credit, and the impact o...
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ژورنال
عنوان ژورنال: Polish Journal of Management Studies
سال: 2019
ISSN: 2081-7452,2081-7452
DOI: 10.17512/pjms.2019.20.2.43