Earnings management with the absence of income tax avoidance motivation : evidence from pre-, during, and post- global financial crisis
Year of publication: |
2024
|
---|---|
Authors: | Atayah, Osama ; Marashdeh, Hazem ; Hamdan, Allam Mohammed Mousa |
Published in: |
Asian journal of accounting research. - Bingley : Emerald Publishing Limited, ISSN 2443-4175, ZDB-ID 2952193-2. - Vol. 9.2024, 2, p. 153-168
|
Subject: | Accrual earnings management | Earnings quality | Global financial crisis | Investor protection | Real earnings management | Tax-free countries | Finanzkrise | Financial crisis | Bilanzpolitik | Accounting policy | Welt | World | Gewinn | Profit | Steuervermeidung | Tax avoidance | Rückstellung | Accrual | Betriebliche Finanzwirtschaft | Managerial finance |
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