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.

Dades bibliogràfiques
Publicat a:International Journal of Accounting V. 46, 1-4 (2011).
Autor principal: Tang, Tanya
Format: Article
Idioma:English
Matèries:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.