Tax-induced fiscal year extension and earnings management
Year of publication: |
2017
|
---|---|
Authors: | Sundvik, Dennis |
Published in: |
Journal of applied accounting research. - Bingley [u.a.] : Emerald, ISSN 0967-5426, ZDB-ID 2473939-X. - Vol. 18.2017, 3, p. 356-374
|
Subject: | Finland | Earnings management | Tax planning | Tax reform | Private firms | Fiscal year-end | Bilanzpolitik | Accounting policy | Finnland | Steuerreform | Steuerplanung |
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