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.

Detalles Bibliográficos
Publicado en:International Journal of Accounting V. 46, 1-4 (2011).
Autor principal: Tang, Tanya
Formato: Artículo
Lenguaje:English
Materias:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.