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.

Библиографические подробности
Опубликовано в::International Journal of Accounting V. 46, 1-4 (2011).
Главный автор: Tang, Tanya
Формат: Статья
Язык:English
Предметы:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.