Do auditors constrain intertemporal income shifting in private companies?
Year of publication: |
2019
|
---|---|
Authors: | Höglund, Henrik ; Sundvik, Dennis |
Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 49.2019, 3, p. 245-270
|
Subject: | audit exemption | cost stickiness | earnings management | tax incentive | Steuervergünstigung | Tax incentive | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy |
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