Can effective tax rates mediate the effect of profitability and debts on income smoothing?
Year of publication: |
2019
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Authors: | Savitri, Enni |
Published in: |
Problems and perspectives in management : PPM ; international research journal. - Sumy : Business Perspectives, ISSN 1727-7051, ZDB-ID 2464229-0. - Vol. 17.2019, 3, p. 89-100
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Subject: | debt | effective tax rates and financial report | income smoothing | profitability | Gewinn | Profit | Rentabilität | Profitability | Steuertarif | Tax rate | Bilanzpolitik | Accounting policy | Körperschaftsteuer | Corporate income tax | Einkommensteuer | Income tax |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in ukrainischer Sprache |
Other identifiers: | 10.21511/ppm.17(3).2019.07 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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