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.

Detalhes bibliográficos
Publicado no:International Journal of Accounting V. 46, 1-4 (2011).
Autor principal: Tang, Tanya
Formato: Artigo
Idioma:English
Assuntos:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.