The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany
Year of publication: |
2012
|
---|---|
Authors: | Watrin, Christoph ; Pott, Christiane ; Ullmann, Robert |
Published in: |
International Journal of Accounting, Auditing and Performance Evaluation. - Inderscience Enterprises Ltd, ISSN 1740-8008. - Vol. 8.2012, 3, p. 274-302
|
Publisher: |
Inderscience Enterprises Ltd |
Subject: | book-tax conformity | book-tax differences | earnings management | Germany | tax reform | tax accounting | financial accounting | corporate taxation | tax accounting incentives | accounting strategy | corporation tax | financial statements |
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