Do firms modify investments in tax planning to manage earnings?
Yangmei Wang, Kirsten A. Cook
| Year of publication: |
2023
|
|---|---|
| Authors: | Wang, Yangmei ; Cook, Kirsten A. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 37.2023, 2, p. 189-216
|
| Subject: | investments in tax planning | tax fees | real activity earnings management | tax avoidance | effective tax rates | Steuervermeidung | Tax avoidance | Steuerplanung | Tax planning | Bilanzpolitik | Accounting policy | Unternehmensbesteuerung | Corporate taxation | Investition | Investment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/HORIZONS-2020-120 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014314864