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.

Bibliographische Detailangaben
Veröffentlicht in:International Journal of Accounting V. 46, 1-4 (2011).
1. Verfasser: Tang, Tanya
Format: Artikel
Sprache:English
Schlagworte:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.