Are taxes a determinant factor in earnings management behavior? : empirical results from the Brazilian insurance market
Year of publication: |
[2015]
|
---|---|
Authors: | Flores, Eduardo ; Sampaio, Joelson Oliveira ; Sales, George |
Published in: |
Standardization of financial reporting and accounting in Latin American countries. - Hershey, Pa. : Business Science Reference, ISBN 978-1-4666-8453-9. - 2015, p. 148-171
|
Subject: | Steuerrecht | Tax law | Rechtsdurchsetzung | Law enforcement | Steuergerechtigkeit | Tax fairness | Bilanzpolitik | Accounting policy | Versicherung | Insurance | Brasilien | Brazil |
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