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.

Bibliografiset tiedot
Julkaisussa:International Journal of Accounting V. 46, 1-4 (2011).
Päätekijä: Tang, Tanya
Aineistotyyppi: Artikkeli
Kieli:English
Aiheet:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.