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Interlocking directorates and business groups : Belgian evidence

Rommens, An (contributor); Cuyvers, Ludo (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003585995

Business groups, taxes and accruals management

Beuselinck, Christof (contributor); Deloof, Marc (contributor) - 2006

Persistent link: https://www.econbiz.de/10003388592

Headquarters-subsidiary interdependencies and the design of performance evaluation and reward systems in multinational enterprises

Du, Yan; Deloof, Marc; Jorissen, Ann - In: European accounting review 22 (2013) 2, pp. 391-424

Persistent link: https://www.econbiz.de/10009759172

Earnings management in business groups : tax incentives or expropriation concealment?

Beuselinck, Christof; Deloof, Marc - In: The international journal of accounting : TIJA 49 (2014) 1, pp. 27-52

Persistent link: https://www.econbiz.de/10010336903

Intragroup debt, intragroup guarantees, and the capital structure of Belgian firms

Verschueren, Ilse (contributor); Deloof, Marc (contributor) - 1999 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001534277

Earnings Management in Business Groups : Tax Incentives or Expropriation Concealment?

Beuselinck, Christof; Deloof, Marc - 2013

This study provides evidence that Belgian firms affiliated to a business group (holding) manage their earnings more than stand-alone firms. Earnings management is especially more prevalent in fully owned group firms compared to group firms with minority shareholders. This evidence is consistent...

Persistent link: https://www.econbiz.de/10014056836