Earnings management induced by tax planning: The case of Portuguese private firms

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Marques, M, Rodrigues, L and Craig, Russell ORCID: 0000-0001-9052-9466 (2011) Earnings management induced by tax planning: The case of Portuguese private firms. Journal of International Accounting, Auditing and Taxation, 20 (2). 83 - 96. ISSN 1061-9518

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Item type Article
URI https://vuir.vu.edu.au/id/eprint/26492
DOI https://doi.org/10.1016/j.intaccaudtax.2011.06.003
Official URL http://www.sciencedirect.com/science/article/pii/S...
Subjects Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Historical > Faculty/School/Research Centre/Department > College of Business
Keywords tax arrangements; tax policy; earnings management; tax planning; national accounting system; national tax system; Portugal
Citations in Scopus 22 - View on Scopus
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