Pereira, Ângela; Pereira, Cláudia; Gomes, Luís; … - In: Administrative Sciences : open access journal 13 (2023) 2, pp. 1-13
management activities in these firms. These results are relevant, given the potential negative consequences of earnings …While financial statements are the primary source of information about a firm, they tend to be under earnings … management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in …