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Till B. Scheider

Catholic University Eichstätt-Ingolstadt

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Tax system characteristics and country-level differences in earnings management

Journal of Business Economics, 0[10.1007/s11573-025-01239-6]
Posted: 16 Oct 2025
Simon Helms, Reinald Koch and Till B. Scheider
Catholic University of Eichstaett-Ingolstadt, Catholic University of Eichstaett-Ingolstadt and Catholic University Eichstätt-Ingolstadt

Abstract:

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earnings management, deferred tax accounting, tax law, tax strategy