Sökning: "Johan Pettersson Uppsala Universitet"

Visar resultat 6 - 6 av 6 uppsatser innehållade orden Johan Pettersson Uppsala Universitet.

  1. 6. Do tax evaders manage earnings more? : A quantitative study on the relationship between tax evasion and earnings management

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Johan Pettersson; Edmund Wu; [2015]
    Nyckelord :Tax evasion; Earnings management; Tax authority; Small gains and small losses; NASDAQ;

    Sammanfattning : The relationship between earnings management and tax manipulation has been discussed in academia recently. We contribute to this discussion by using a list of tax evader companies, to test the relationship. The list was supplied by the Swedish Tax Agency and consists of public companies from the Swedish stock exchanges. LÄS MER