The role of taxes in earnings management : evidence from writedowns of long-term equity investments
Year of publication: |
2019
|
---|---|
Authors: | Arachi, Giampaolo ; Bucci, Valeria |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 75.2019, 3, p. 229-265
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Subject: | corporate taxation | asset impairment | financial reporting | tax planning | writedowns of long-term equity investments | effective tax burden | Bilanzpolitik | Accounting policy | Unternehmensbesteuerung | Corporate taxation | Steuerbelastung | Tax burden | Steuerplanung | Tax planning |
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