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.

書誌詳細
出版年:International Journal of Accounting V. 46, 1-4 (2011).
第一著者: Tang, Tanya
フォーマット: 論文
言語:English
主題:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.