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Project: The impact of financing and taxes on earnings management in Belgian companies

project duration
01-JAN-02 – 31-DEC-05
abstract
The goal of this research proposal is to study earnings management in Belgian companies. The main focus will be on the impact of fiscal context and financing decisions. Through a modeling technique, earnings management is to be identified, fiscal and financial influences are studied and the obtained results will be compared to Anglo-Saxon studies which typically have different financial, institutional and fiscal characteristics.