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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Main Author: | Stanislas Théodule Médard Dèwanou Comlan Agossadou |
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Format: | Article |
Language: | English |
Published: |
UUM PRESS
2025-01-01
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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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