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~subject:"Accounting policy"
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Accounting policy
Steuerbilanz
49
Tax accounting
45
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14
Accounting law
10
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10
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tax avoidance
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Bergner, Sören
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Chen, Ester
1
Dias, Cláudia Afecto
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Heckemeyer, Jost H.
1
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Journal of international accounting auditing & taxation
3
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
1
Accounting in Europe
1
Advances in accounting : a research annual
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European accounting review
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Financial reporting : journal of financial communication
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1
Reconciling competing reporting objectives through deferred tax accounts : evidence on private Italian firms
Mura, Alessandro
- In:
Accounting in Europe
20
(
2023
)
3
,
pp. 304-338
Persistent link: https://www.econbiz.de/10014438677
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2
The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian
;
Holland, Kevin
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434923
Saved in:
3
Financial reporting and book-tax conformity : a review of the issues
Menicacci, Luca
- In:
Financial reporting : journal of financial communication
(
2022
)
1
,
pp. 41-77
Persistent link: https://www.econbiz.de/10013326302
Saved in:
4
The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms
Pais, Cláudio
;
Dias, Cláudia Afecto
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-13
Persistent link: https://www.econbiz.de/10013210019
Saved in:
5
Book-tax differences and costs of private debt
Moore, Jared A.
;
Li, Xu
- In:
Advances in accounting : a research annual
42
(
2018
),
pp. 70-82
Persistent link: https://www.econbiz.de/10011933402
Saved in:
6
Book-tax conformity and earnings management in response to tax rate cuts
Sundvik, Dennis
- In:
Journal of international accounting auditing & taxation
28
(
2017
),
pp. 31-42
Persistent link: https://www.econbiz.de/10011707256
Saved in:
7
The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
57
(
2017
)
3
,
pp. 681-699
Persistent link: https://www.econbiz.de/10011798920
Saved in:
8
Simplified tax accounting and the choice of legal form
Bergner, Sören
;
Heckemeyer, Jost H.
- In:
European accounting review
26
(
2017
)
3
,
pp. 581-601
Persistent link: https://www.econbiz.de/10011814504
Saved in:
9
A potential benefit of increasing book-tax conformity : evidence from the reduction in audit fees
Kuo, Nan-Ting
;
Lee, Cheng F.
- In:
Review of accounting studies
21
(
2016
)
4
,
pp. 1287-1326
Persistent link: https://www.econbiz.de/10011613067
Saved in:
10
Book-tax differences and future earnings changes
Jackson, Mark
- In:
The journal of the American Taxation Association : a …
37
(
2015
)
2
,
pp. 49-73
Persistent link: https://www.econbiz.de/10011625694
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