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.

書目詳細資料
發表在:International Journal of Accounting V. 46, 1-4 (2011).
主要作者: Tang, Tanya
格式: Article
語言:English
主題:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.