Mathematical models of the exploitation of natural resources
In: Turun Kauppakorkeakoulun julkaisuja A-6:1982
In: Publications of the Turku School of Economics
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In: Turun Kauppakorkeakoulun julkaisuja A-6:1982
In: Publications of the Turku School of Economics
In: Journal of economic dynamics & control, Band 7, Heft 1, S. 1-20
ISSN: 0165-1889
In: Journal of economic dynamics & control, Band 4, S. 295-301
ISSN: 0165-1889
In: Journal of global ethics, Band 11, Heft 1, S. 99-109
ISSN: 1744-9634
In: Business Schools and Their Contribution to Society, S. 193-200
In: Business schools and their contribution to society., S. 193-200
SSRN
In: Journal of accounting and public policy, Band 19, Heft 2, S. 119-137
ISSN: 0278-4254
In: JOURNAL OF SMALL BUSINESS MANAGEMENT https://doi.org/10.1080/00472778.2020.1824526
SSRN
Using a sample covering practically all dividend-paying small and medium-sized private companies in Finland during 2006–2010, we document that earnings management in these companies is driven by two concurrent forces: the willingness to pay (tax-exempt) dividends and avoiding unnecessary company income tax. Moreover, we show that the need for income-increasing earnings management enabling current dividend distribution is mitigated by the amount of retained earnings from prior years. This article adds to the existing literature by providing empirical evidence for dividend and tax-driven earnings management in private SMEs facing neither political pressures nor capital market incentives for earnings disclosures. ; Peer reviewed
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