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Keywords: Earning management
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Journal Articles
Tax avoidance as earning game player in emerging economies: evidence from Pakistan
Available to Purchase
South Asian Journal of Business Studies (2023) 12 (2): 186–201.
Published: 29 June 2021
... including generalized least square and two-stage least square Findings The study identifies that managers manipulate the profitability signal through tax avoidance. Tax avoidance practices help in earning management and earning smoothing to avoid negative signals in the stock market. In line...
