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.

Détails bibliographiques
Publié dans:International Journal of Accounting V. 46, 1-4 (2011).
Auteur principal: Tang, Tanya
Format: Article
Langue:English
Sujets:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.