Tax-Induced Earnings Management and Book-Tax Conformity : International Evidence from Unconsolidated Accounts
Year of publication: |
2020
|
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Authors: | Eichfelder, Sebastian |
Other Persons: | Jacob, Martin (contributor) ; Kalbitz, Nadine (contributor) ; Wentland, Kelly (contributor) |
Publisher: |
[2020]: [S.l.] : SSRN |
Subject: | Bilanzpolitik | Accounting policy | Steuerbilanz | Tax accounting | Welt | World | Rechnungswesen | Accounting |
Extent: | 1 Online-Ressource (45 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 21, 2020 erstellt |
Other identifiers: | 10.2139/ssrn.3523388 [DOI] |
Classification: | H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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