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.

Bibliografiska uppgifter
I publikationen:International Journal of Accounting V. 46, 1-4 (2011).
Huvudupphovsman: Tang, Tanya
Materialtyp: Artikel
Språk:English
Ämnen:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.