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Keywords: Income tax
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Journal Articles
Do taxes encourage earnings management practice? New evidence for emerging economies
Available to Purchase
Academia Revista Latinoamericana de Administracion (2025) 38 (3): 546–556.
Published: 24 March 2025
... difficulties or have regulatory motivations. Our study will address the effect of income tax assessment on EM levels, measured according to each company’s discretionary accruals per year. Design/methodology/approach We use a sample of 125 companies from Argentina, Chile, Colombia, Peru and Mexico (Pacific...
