The relation between equity incentives and earnings management through permanently reinvested foreign earnings for us multinational corporations
Year of publication: |
2021
|
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Authors: | Furner, Zhan ; Walker, Keith ; Durrant, Jon |
Published in: |
Advances in taxation. - Bingley, UK : Emerald Publishing, ISSN 1058-7497, ZDB-ID 1001493-7. - Vol. 28.2021, p. 127-168
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Subject: | Permanently reinvested earnings | foreign earnings | tax incentives | equity compensation | earnings management | earnings surprise | Multinationales Unternehmen | Transnational corporation | Gewinn | Profit | Bilanzpolitik | Accounting policy | Aktienoption | Stock option | Managervergütung | Executive compensation | Ausländische Tochtergesellschaft | Foreign subsidiary | Lohn | Wages |
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