The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption
Year of publication: |
September 2017
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Authors: | Chen, Ester ; Gavious, Ilanit |
Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 57.2017, 3, p. 681-699
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Subject: | Book-tax conformity | Earnings management | International Financial Reporting Standards | Tax avoidance | Regulation | IFRS | Steuervermeidung | Bilanzpolitik | Accounting policy | Steuerbilanz | Tax accounting | Jahresabschluss | Financial statement | Besteuerungsverfahren | Taxation procedure |
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