Corporate financial reporting and taxes: How important is prior performance?
Research Question: How do firms behave after significantly missing or exceeding analysts’ earnings estimates in terms of managing earnings and avoiding taxes? Motivation: Prior research provides strong evidence suggesting that managers are motivated to perform at or above analysts' expectation...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Bucharest University of Economic Studies
2023-09-01
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| Series: | Contabilitate şi Informatică de Gestiune |
| Subjects: | |
| Online Access: | http://online-cig.ase.ro/jcig/art/22_3_5.pdf |