Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?
Year of publication: |
2014
|
---|---|
Authors: | Beuselinck, Christof ; Deloof, Marc |
Published in: |
The International Journal of Accounting. - Elsevier, ISSN 0020-7063. - Vol. 49.2014, 1, p. 27-52
|
Publisher: |
Elsevier |
Subject: | Business groups | Earnings management | Marginal tax rate | Ownership structure |
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