Measuring impacts of tax aggressinevess, earnings fluctuation and executive compensation on earnings management

This research aims to examine the impact of tax aggressiveness, earnings fluctuation and executive compensation on earnings management within companies listed on the Brazilian stock exchange. To this end, an analysis with panel data regression was conducted with a total of 702 observations using d...

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Autores principales:	Henrique Leal, Paulo, Janiszewski, Vanessa, Marques dos Anjos, Luiz Carlos, Gomes Martins, Vinícius
Formato:	Artículo
Lenguaje:	inglés
Publicado:	2023
Materias:	earnings management executive compensation tax aggressiveness manipulación de resultados contables compensación ejecutiva agresividad fiscal
Acceso en línea:	https://dialnet.unirioja.es/servlet/oaiart?codigo=8721848
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