Earnings Management in South Korea: Using Tax Expenses
We expect that tax expenses will provide a last opportunity to meet an earnings target, and involve the complexity and discretion necessary for information asymmetry to persist. Hence, tax expenses are powerful settings to examine earnings management among a wide range of firms. Considering this bac...
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| Format: | Article |
| Language: | English |
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People & Global Business Association (P&GBA)
2021-02-01
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| Series: | Global Business and Finance Review |
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| Online Access: | http://www.gbfrjournal.org/pds/journal/thesis/20160615011520-5VSN7.pdf |