Does Tax Aggressiveness Lead to More Earnings Management: the Case of Tunisian Firms
The aim of this study is to determine whether a firm tax avoidance activity can be used as an instrument for corporate earnings management in an emerging market called Tunisia. The study also investigates the role of firm size, leverage and audit quality on earnings management. Evidence of earnings...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Nicolaus Copernicus University in Toruń
2024-03-01
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| Series: | Copernican Journal of Finance & Accounting |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/CJFA/article/view/49831 |