The usefulness of the tax avoidance proxy : evidence from Korea
Year of publication: |
March/April 2016
|
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Authors: | Lee, Hyun-Ah |
Published in: |
The journal of applied business research. - Littleton, Colo. : CIBER Research Inst., ISSN 0892-7626, ZDB-ID 1107555-7. - Vol. 32.2016, 2, p. 607-620
|
Subject: | Tax Avoidance | Earnings Management | Book-Tax Accruals | Book-Only Accruals | Südkorea | South Korea | Steuervermeidung | Tax avoidance | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
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