Book-tax conformity and earnings management : insights from European one- and two-book systems
Christoph Watrin, Nadine Ebert, and Martin Thomsen
| Year of publication: |
2014
|
|---|---|
| Authors: | Watrin, Christoph ; Ebert, Nadine ; Thomsen, Martin |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 36.2014, 2, p. 55-89
|
| Subject: | one-book system | two-book system | book-tax conformity | earnings management | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Maßgeblichkeitsprinzip | Authoritative principle | Steuerbilanz | Tax accounting | USA | United States |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010472066