The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms
Year of publication: |
2022
|
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Authors: | Pais, Cláudio ; Dias, Cláudia Afecto |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 46.2022, p. 1-13
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Subject: | Book-tax conformity | Earnings management | General tax regime | Micro firms | Simplified tax regime | Bilanzpolitik | Accounting policy | Steuerpolitik | Tax policy | Unternehmensbesteuerung | Corporate taxation | Steuerbilanz | Tax accounting |
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