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.

מידע ביבליוגרפי
הוצא לאור ב:International Journal of Accounting V. 46, 1-4 (2011).
מחבר ראשי: Tang, Tanya
פורמט: Article
שפה:English
נושאים:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.