Consistency of book-tax differences and the information content of earnings
Year of publication: |
2012
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Authors: | Chen, Linda H. ; Dhaliwal, Dan S. ; Trombley, Mark A. |
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. 34.2012, 2, p. 93-116
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Subject: | Steuerplanung | Tax planning | Gewinnverwendung | Profit appropriation | Gewinnermittlung | Profit determination | Bilanz | Balance sheet | Steuerbilanz | Tax accounting | Informationswert | Information value | 1992-2010 |
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