TAX BEHAVIOR AND EARNINGS BEHAVIOR OF CORPORATE MANAGERS: CASE OF BANKS AND DECENTRALIZED FINANCIAL SYSTEMS IN BENIN

This research looks at the influence of tax behavior on the earnings behavior of corporate managers in Republic of Benin, a West African country. The author uses the generalized method of moments (GMM) on dynamic panel data. The sample consists of 21 firms, i.e. 11 banks for the period 2011 to 2020...

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Bibliographic Details
Main Author: Stanislas Théodule Médard Dèwanou Comlan Agossadou
Format: Article
Language:English
Published: UUM PRESS 2025-01-01
Series:Journal of Business Management and Accounting
Subjects:
Online Access:https://e-journal.uum.edu.my/index.php/jbma/article/view/23864
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