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.

Bibliografische gegevens
Gepubliceerd in:International Journal of Accounting V. 46, 1-4 (2011).
Hoofdauteur: Tang, Tanya
Formaat: Artikel
Taal:English
Onderwerpen:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.