Can book-tax differences capture earnings management and tax management? Empirical evidence from China.

Can book-tax differences capture earnings management and tax management? Empirical evidence from China.

التفاصيل البيبلوغرافية
الحاوية / القاعدة:International Journal of Accounting V. 46, 1-4 (2011).
المؤلف الرئيسي: Tang, Tanya
التنسيق: مقال
اللغة:English
الموضوعات:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.