Project: The impact of financing and taxes on earnings management in Belgian companies
- project duration
- 01-JAN-02 – 31-DEC-05
- 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.