Do taxes still affect earning persistence?
Do taxes still affect earning persistence?
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Basel: MDPI
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Language
English
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Basel: MDPI
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Contents
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information. For that purpose, we use book-tax differences considering the deductib...
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Full title
Do taxes still affect earning persistence?
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TN_cdi_doaj_primary_oai_doaj_org_article_389c32b1379b42e9a004f9b5522f5691
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https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_doaj_primary_oai_doaj_org_article_389c32b1379b42e9a004f9b5522f5691
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ISSN
2076-3387
E-ISSN
2076-3387
DOI
10.3390/admsci13020048
