Does IFRS convergence improve earnings informativeness? : an analysis from the book-tax tradeoff perspective
K. Hung Chan, Kenny Z. Lin, Phyllis L.L. Mo and Pauline W. Wong
| Year of publication: |
2023
|
|---|---|
| Authors: | Chan, K. Hung ; Lin, Kenny Z. ; Mo, Phyllis L. L. ; Wong, Pauline W. |
| Subject: | Book-tax conformity | book-tax tradeoff | earnings informativeness | IFRS | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination | Gewinn | Profit | Steuerbilanz | Tax accounting |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2021.1946764 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013484691