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Tax-Induced Earnings Management in an Emerging Market: The Moderating Role of Leverage and Corporate Governance.

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Title: Tax-Induced Earnings Management in an Emerging Market: The Moderating Role of Leverage and Corporate Governance.
Alternate Title: Gestión de Beneficios Inducida por Impuestos en un Mercado Emergente: El Papel Moderador del Apalancamiento y la Gobernanza Corporative.
Authors: Abraham, Manu1 007manuabrahmpj123@gmail.com, S., Santhosh Kumar2 dr.san@cusat.ac.in
Source: UCJC Business & Society Review. 2026 1st Quarter, p120-169. 50p.
Database: Business Source Ultimate
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  Data: Gestión de Beneficios Inducida por Impuestos en un Mercado Emergente: El Papel Moderador del Apalancamiento y la Gobernanza Corporative.
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      – Type: doi
        Value: 10.57087/ucjcbsr.2026.23.88.5003
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      – Code: eng
        Text: English
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      – TitleFull: Tax-Induced Earnings Management in an Emerging Market: The Moderating Role of Leverage and Corporate Governance.
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              Text: 2026 1st Quarter
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              Y: 2026
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