Listed companies' income tax planning and earnings management : based on China's capital market
Year of publication: |
2015
|
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Authors: | Hu, Nanwei ; Cao, Qiang ; Zheng, Lulu |
Published in: |
Journal of industrial engineering and management : JIEM. - Terrassa : Universitat Politècnica de Catalunya (UPC), ISSN 2013-0953, ZDB-ID 2495074-9. - Vol. 8.2015, 2, p. 417-434
|
Subject: | earnings management | book-tax differences | deferred tax expense | Bilanzpolitik | Accounting policy | China | Steuerplanung | Tax planning | Aktiengesellschaft | Listed company | Einkommensteuer | Income tax |
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