Tax alignment and tax-induced conditional conservatism : an empirical analysis of European private firms
Year of publication: |
2018
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Authors: | Karjalainen, Jussi ; Niskanen, Jyrki ; Niskanen, Mervi |
Published in: |
Nordic journal of business : NJB. - Aalto : [Verlag nicht ermittelbar], ISSN 2342-9011, ZDB-ID 2826192-6. - Vol. 67.2018, 3/4, p. 183-208
|
Subject: | conditional conservatism | accounting conservatism | earnings timeliness | earnings management | tax alignment | tax costs | private firms | Bilanzpolitik | Accounting policy | Steuerpolitik | Tax policy | Konservatismus | Conservatism |
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