Tax avoidance and earnings management: a neural network approach for the largest European economies

Tax avoidance and earnings management: a neural network approach for the largest European economies

Abstract In this study, we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions. This methodology allows us to deal with nonlinearities detected in the data, which is the principal contr...

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Bibliographic Details
Main Authors: Francisco J. Delgado, Elena Fernández-Rodríguez, Roberto García-Fernández, Manuel Landajo, Antonio Martínez-Arias
Format: Article
Language:English
Published: SpringerOpen 2023-01-01
Series:Financial Innovation
Subjects:
Tax avoidance
Earnings management
Artificial neural networks
European Union
Online Access:https://doi.org/10.1186/s40854-022-00424-8

Internet

https://doi.org/10.1186/s40854-022-00424-8

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