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.

书目详细资料
发表在:International Journal of Accounting V. 46, 1-4 (2011).
主要作者: Tang, Tanya
格式: 文件
语言:English
主题:
Earnings management.
Financial reporting.
Accounting irregularities.
Tax evasion.