Corporate Income Tax Changes in the Context of Earnings Management: a Review of the Literature

O Krzeczewska, LM Serra Coelho - 2022 - ceeol.com
The purpose of the article/hypothesis: This paper aims to provide a comprehensive review of
the theoretical and empirical literature regarding tax-induced earnings management. In …

The Effect of Good Corporate Governance and Financial Distress on Earnings Management

L Ai'sah, A Ikhsan, A Kholis - Proceedings of the 8th Annual International …, 2023 - eudl.eu
The objective of this research is to investigate the impact of managerial ownership,
institutional ownership, audit committee, independent commissioners, and financial distress …