Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms

By J. Niskanen, Matti Keloharju. 2000

111 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5667b6fe06d1951651ae229941f6755d3c90979d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Mervi Niskanen
2. Tensie Steijvers

In Finance

1. Mervi Niskanen
2. Tensie Steijvers

In Strategy and Management

1. Tensie Steijvers

Citations in the corpus

• Tax aggressiveness in private family firms: An agency perspective (2014, background): “As for temporary tax-avoiding strategies, Finnish firms can also make use of a depreciation reserve and depreciation adjustment (see for example Niskanen & Keloharju, 2000).”