Work

Do taxes encourage earnings management practice? New evidence for emerging economies

Year: 2025

Type: article

Source: Academia Revista Latinoamericana de Administración

DOI: 10.1108/arla-12-2024-0354

Authors: Leonardo Besoain Cornejo, Jorge Sepulveda-Velasquez

Institutions: Universidad Técnica Federico Santa María, Universidad Técnica Federico Santa María, Universidad Santo Tomás, Universidad Santo Tomás, University of Santo Tomas

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Decent work and economic growth, Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W4408670490

FWCI: 5.401

Cites: 56

Cited by: 2

Related to: 10