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.

Dettagli Bibliografici
Pubblicato in:International Journal of Accounting V. 46, 1-4 (2011).
Autore principale: Tang, Tanya
Natura: Articolo
Lingua:English
Soggetti:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.