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Keywords: H26
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (5): 816–839.
Published: 07 March 2025
... Earnings management G32 H26 Taxes are important in mergers and acquisitions (M&As). Previous literature focuses on the role of taxes at the transaction level, such as the valuation of net operating losses, and the tax risk of acquiring firms (Hanlon and Heitzman, 2010). There are also...
