Political connections and tax-induced earnings management: evidence from China
نویسندگان
چکیده
منابع مشابه
Political connections and tax-induced earnings management: Evidence from China
We use the occasion of a change in tax policy that raised the tax rate for many of the listed companies in China to examine tax-induced earnings management (TEM) from the perspective of political connections. We find that when the tax rate increased, only those affected firms with politically connected management engaged in TEM. This suggests that, in addition to motivation for managing earning...
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ژورنال
عنوان ژورنال: The European Journal of Finance
سال: 2013
ISSN: 1351-847X,1466-4364
DOI: 10.1080/1351847x.2012.753465