Earnings management in business groups : tax incentives or expropriation concealment?
Christof Beuselinck; Marc Deloof
| Year of publication: |
2014
|
|---|---|
| Authors: | Beuselinck, Christof ; Deloof, Marc |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 49.2014, 1, p. 27-52
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| Subject: | Business groups | Earnings management | Marginal tax rate | Ownership structure | Eigentümerstruktur | Bilanzpolitik | Accounting policy | Konzern | Corporate group | Steuervergünstigung | Tax incentive | Grenzsteuersatz | Unternehmensbesteuerung | Corporate taxation | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010336903