There is a lot of interest among investors, regulators and researchers in understanding the extent to which companies take intentional steps to avoid paying taxes. A new study highlights the fact that many companies unintentionally avoid paying taxes and outlines why this is important.
Tag: Accounting research
Study Indicates Deliberate Hiring of Unethical Management Accountants
Dark personality traits — questionable ethical standards, narcissistic tendencies – are often framed as an accidental byproduct of selecting earnings managers who fit the stereotype of a strong leader. But new research in the Journal of Business Ethics finds this is often no accident.