The relationship between the management of book income and taxable income under a moderate level of book-tax conformity
Ester Chen, Ilanit Gavious, and Rami Yosef
| Year of publication: |
2013
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|---|---|
| Authors: | Chen, Ester ; Gavious, Ilanit ; Yosef, Rami |
| Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 28.2013, 4, p. 323-347
|
| Subject: | earnings management | tax planning | tax avoidance | book-tax conformity | Bilanzpolitik | Accounting policy | Steuervermeidung | Tax avoidance | Steuerbilanz | Tax accounting | Bilanz | Balance sheet | Steuerplanung | Tax planning | Maßgeblichkeitsprinzip | Authoritative principle |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010228837