Do Tunisian firms manage their earnings around the corporate tax rate cut?
Earnings management (EM, hereafter), which affects the quality of corporate financial information, continues to receive increased attention from practitioners and legislators. The paper deals with this topic and attempts to investigate the EM practices around the tax rate cut following the Tunisian...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2022-04-01
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| Series: | Investment Management & Financial Innovations |
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16325/IMFI_2022_01_Garfatta.pdf |