Title of article :
The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework
Author/Authors :
KENNY Z. LIN، نويسنده ,
Issue Information :
روزنامه با شماره پیاپی سال 2006
Keywords :
Earnings management , Discretionary accruals , Foreign investment enterprises (FIEs) , income shifting , Tax holidays
Journal title :
The International Journal of Accounting
Journal title :
The International Journal of Accounting