Earning Management and Family Firms: Analyzing Their Impact on Tax Avoidance through a Systematic Literature Review
Year: 2024
Type: review
Study design: Systematic Review
Abstract: Earnings management and family firms can influence tax avoidance. This study analyzed 29 international articles published between 2014 and 2024, which were retrieved from international databases and leading websites, such as Google Scholar, Publish or Perish, Emerald, MDPI, and ScienceDirect. The search was conducted using keywords, such as “Tax Avoidance”, “Earning Management”, and “Family Firm”. The majority of findings indicate a positive relationship between earnings management, family firms, and tax avoidance, although some studies report a negative or insignificant relationship. This variation in results is influenced by, country conditions, as well as the research methods used
Institution: Sriwijaya University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4405622524