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.

Xehetasun bibliografikoak
Argitaratua izan da:International Journal of Accounting V. 46, 1-4 (2011).
Egile nagusia: Tang, Tanya
Formatua: Artikulua
Hizkuntza:English
Gaiak:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.