The detection of earnings management through a decrease of corporate income tax
Abstract This paper explores the manner in which Dutch and German listed companies were able to manage earnings by the decline in corporate income tax toward the end of the 2000s. In addition, a recent article examines the existing state of earnings management at a European level in the Netherlands...
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| Formato: | article |
| Lenguaje: | EN |
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SpringerOpen
2021
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/b6f96d5a999d4f3280f44925609278c3 |
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