The effect of earnings management and tax aggressiveness on shareholder wealth and stock price crash risk of German companies
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DOI: 10.1108/jaar-11-2016-0106
Abstract: PurposeThe purpose of this paper is to examine the influence of earnings management (EM) and tax aggressiveness (TA) on shareholder wealth and on stock price crash risk (SPCR) of German companies.Design/methodology/approachThe sample comprises 820 firm-year… read more here.
Keywords: shareholder; shareholder wealth; german companies; tax ... See more keywords
Exploring Emerging Latin America: Implications for German Companies Using Spain as a Springboard Country
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DOI: 10.1177/0972150917692402
Abstract: This article seeks to determine the means by which European companies can make use of Latin European countries as a springboard to emerging markets in Latin America. For the sake of this study, Germany and… read more here.
Keywords: emerging latin; america implications; german companies; exploring emerging ... See more keywords