The Role of Taxes in Earnings Management: Evidence from Writedowns of Long-term Equity Investments
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Abstract
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DOI: 10.1628/fa-2019-0003
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Cited by:
- Bucci, Valeria, 2019. "The Effect of Fiscal Incentives on Business R&D," MPRA Paper 95333, University Library of Munich, Germany.
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Keywords
corporate taxation; asset impairment; financial reporting; tax planning; writedowns of long-term equity investments; effective tax burden;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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