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1、Tax implications of earnings management activities: Evidence from restatements
2、Earnings management and deferred tax
3、Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?
Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms
4、The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework
5、Interpreting the Book-Tax Income Gap as Earnings Management or Tax Sheltering
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