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A review of earnings management in private firms in response to tax rate changes Cover

A review of earnings management in private firms in response to tax rate changes

Nordic Tax Journal
Volume 2017 (2017): Issue 1 (January 2017)
By: Dennis Sundvik  
Open Access
|Dec 2017

Authors

Dennis Sundvik

dennis.sundvik@hanken.fi

Assistant Professor of Accounting, Hanken School of Economics, Hanken, Finland
DOI: https://doi.org/10.1515/ntaxj-2017-0011 | Journal eISSN: 2246-1809
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Language: English
Page range: 151 - 161
Submitted on: Jun 14, 2017
Accepted on: Oct 26, 2017
Published on: Dec 29, 2017
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Accounting,
Corporate taxation,
Earnings management,
Private firms,
Tax reform
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2017 Dennis Sundvik, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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