Open AccessBook-tax Differences as an Indicator of Earnings Management and Tax Avoidance: An Analysis in the G-20 Countries
Author(s) -
Géssica Cappellesso,
Jomar Miranda Rodrigues
Publication year - 2019
Publication title -
contabilidade, gestão e governança/unb contábil
Language(s) - English
Resource type - Journals
eISSN - 1984-3925
pISSN - 1516-7011
DOI - 10.21714/1984-3925_2019v22n3a3
Subject(s) - tax avoidance , earnings management , economics , earnings , business , public economics , tax reform , accounting