Tax authority attention and financial reporting
| Year of publication: |
2025
|
|---|---|
| Authors: | Hasan, Iftekhar ; Hasan, Tahseen ; John, Kose |
| Published in: |
International journal of banking, accounting and finance : IJBAAF. - Genève [u.a.] : Inderscience Enterprises, ISSN 1755-3849, ZDB-ID 2471984-5. - Vol. 15.2025, 1/2, p. 84-119
|
| Subject: | accounting conservatism | financial disclosure | financial reporting | IRS attention | tax | tax enforcement | tax monitoring | Jahresabschluss | Financial statement | Rechnungswesen | Accounting | Steuererhebungsverfahren | Taxation procedure | Finanzverwaltung | Fiscal administration | Steuervermeidung | Tax avoidance | Bilanzierungsgrundsätze | Accounting standards | Unternehmenspublizität | Corporate disclosure | Bilanzpolitik | Accounting policy |
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