University of Muenster
in Total Papers Downloads
Audit partner rotation, Audit partner tenure, Audit quality, Review partner
One-Book System, Two-Book System, Book-Tax Conformity, Earnings Management
tax avoidance, tax planning, earnings informativeness, partial adjustment model
discretionary accruals, earnings management, executive compensation, auditor independence, outside director, bonus
Tax Avoidance, Tax Haven, GAAP Effective Tax Rate
Capital markets, stock prices, price-to-earnings ratio, earnings response coefficient, earnings expectations.
Distribution of Digits, Target-Driven Earnings Management, Benford’s Law
thin capitalization, subcapitalização, differences-in-differences, multinationals, capital structure, Brazil, IFRS, capital structure.
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