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~subject:"United States"
~subject:"Unternehmensbesteuerung"
~type_genre:"Article in journal"
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Search: subject_exact:"Authoritative principle"
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Unternehmensbesteuerung
Authoritative principle
28
Maßgeblichkeitsprinzip
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ECONIS (ZBW)
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1
Book-tax conformity and capital structure
Blaylock, Bradley
;
Gaertner, Fabio B.
;
Shevlin, Terry
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 903-932
Persistent link: https://www.econbiz.de/10011690313
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2
Book-tax conformity and earnings management : insights from European one- and two-book systems
Watrin, Christoph
;
Ebert, Nadine
;
Thomsen, Martin
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
2
,
pp. 55-89
Persistent link: https://www.econbiz.de/10010472066
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3
Reconciling global financial reporting with domestic taxation
Bokulic, Caitlin
;
Henry, Erin
;
Plesko, George A.
- In:
National tax journal
65
(
2012
)
4
,
pp. 933-960
Persistent link: https://www.econbiz.de/10009680338
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4
Book-tax conformity : implications for multinational firms
Hanlon, Michelle Lee
;
Maydew, Edward L.
- In:
National tax journal
62
(
2009
)
1
,
pp. 127-153
Persistent link: https://www.econbiz.de/10003861730
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5
Internationalization of income measures and the U.S. book-tax relationship
Shaviro, Daniel N.
- In:
National tax journal
62
(
2009
)
1
,
pp. 155-167
Persistent link: https://www.econbiz.de/10003861735
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6
Evidence for the possible information loss of conforming book income and taxable income
Hanlon, Michelle Lee
;
Laplante, Stacie Kelley
;
Shevlin, …
- In:
The journal of law & economics
48
(
2005
)
2
,
pp. 407-442
Persistent link: https://www.econbiz.de/10003279816
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7
Anwendung von IAS in der EU : Zukunft des Maßgeblichkeitsprinzips und Steuerbelastung
Oestreicher, Andreas
;
Spengel, Christoph
- In:
Recht der internationalen Wirtschaft : RIW ; …
47
(
2001
)
12
,
pp. 889-902
Persistent link: https://www.econbiz.de/10001628410
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8
Ein Valet dem Maßgeblichkeitsprinzip?
Sigloch, Jochen
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
52
(
2000
)
2
,
pp. 157-182
Persistent link: https://www.econbiz.de/10001496318
Saved in:
9
Abbau von Steuervergünstigungen durch Skalpierung der Maßgeblichkeit und Verlustverrechnung als "Stärkung der Investitionskraft"?
Schneider, Dieter
- In:
Der Betrieb
52
(
1999
)
3
,
pp. 105-110
Persistent link: https://www.econbiz.de/10001378096
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