Earnings management and tax avoidance research: a 30-year retrospective analysis
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Medicine
Link
https://link.springer.com/content/pdf/10.1007/s43546-023-00533-1.pdf
Reference35 articles.
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3. Chen S, Chen X, Cheng Q, Shevlin T (2010) Are family firms more tax aggressive than non-family firms? J Financ Econ 95(1):41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
4. Christensen TE, Paik GH, Stice EK (2008) Creating a bigger bath using the deferred tax valuation allowance. J Bus Financ Acc 35(5–6):601–625. https://doi.org/10.1111/j.1468-5957.2008.02092.x
5. Demerjian PR, Lev B, Lewis MF, McVay SE (2013) Managerial ability and earnings quality. Acc Rev 88(2):463–498
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