Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting
Year of publication: |
2017
|
---|---|
Authors: | Lyon, Sarah C. |
Published in: |
Advances in taxation. - Bingley, UK : Emerald Publishing, ISSN 1058-7497, ZDB-ID 1001493-7. - Vol. 24.2017, p. 37-82
|
Subject: | Aggressive book reporting | aggressive tax reporting | book-tax relation | measuring book and tax reporting aggressiveness | financial statement fraud | estimated probability of fraud | Steuervermeidung | Tax avoidance | Bilanzdelikt | Accounting fraud | Steuerplanung | Tax planning | Steuermoral | Tax compliance | Steuererhebungsverfahren | Taxation procedure | Betrug | Fraud |
-
Dinis, Ana Arromba, (2023)
-
Using accounting information to predict aggressive tax location decisions by European groups
Borrotti, Matteo, (2023)
-
Does professional tax preparation matter? : empirical evidence from Germany
Kittl, Maximilian, (2015)
- More ...
-
Lyon, Sarah C., (2017)
-
Misleading the auditor with fractional truths
Jollineau, S. Jane, (2025)
-
Sounds good to me : how communication mode and priming affect auditor performance
Jollineau, S. Jane, (2021)
- More ...