Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms
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References listed on IDEAS
- Aasmund Eilifsen & Kjell Henry Knivsfla & Frode Saettem, 1999. "Earnings manipulation: cost of capital versus tax," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 481-491.
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More about this item
Keywordsearnings management; incentives; income tax; small firms; Portugal.;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
- L29 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Other
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2006-11-04 (All new papers)
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