Exploring aggressive tax planning dynamics: the impact of investment opportunity sets and free cash-flow surplus

A Ghazalat - Journal of Financial Regulation and Compliance, 2024 - emerald.com
Purpose This study aims to investigate how investment opportunity sets (IOs) and free cash-
flow (FCF) surpluses affect aggressive tax planning (ATP). This research focuses on …

[PDF][PDF] Managerial ownership and executive compensations: Interaction and impact on earnings management practices in an emerging economy

J Abu-Serdaneh, A Ghazalat - Journal of Governance and …, 2022 - academia.edu
The study aimed to examine the relationship between executive compensations and
earnings management. Also, it investigates whether managerial ownership influences that …