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Keywords: C12
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Journal Articles
The impact of debt, taxation and financial crisis on earnings management: the case of Greece
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2023) 49 (1): 110–134.
Published: 11 August 2022
... earnings management Discretionary accruals Leverage Taxation Fiscal debt Greece C12 G01 G32 M41 The impact of earnings management practices on financial reports is well-established in the economic literature (Kothari et al., 2005 ; RoyChowdhury, 2006 ; Cohen et al...
