Financial Transparency and Tax Avoidance Risks for Manufacturing Companies: A Stock Market Analysis of Tax Compliance in Romania

This study explores the phenomenon of tax avoidance and earnings management whereby companies intentionally adjust their financial reporting to minimize tax liabilities. An applied analysis of the financial performance of 60 companies listed on the Romanian Stock Exchange, using data collected from...

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Bibliographic Details
Main Authors: Adrian Bojan, Monica Violeta Achim
Format: Article
Language:English
Published: Institutul de Studii Financiare 2025-05-01
Series:Revista de Studii Financiare
Subjects:
Online Access:https://revista.isfin.ro/wp-content/uploads/2025/01/2.-Bojan-A.-et.pdf
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