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  • Search: subject:"Pass-through entity"
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Year of publication
Subject
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Pass-through entity 2 Steuervergünstigung 2 Tax incentive 2 Accounting policy 1 Accrual 1 Bilanzpolitik 1 Business organization 1 Corporate income tax 1 Corporate taxation 1 Corporation 1 Czech Republic 1 Deferred tax 1 Gewinnermittlung 1 Immobilienfonds 1 Investment Fund 1 Investmentfonds 1 Körperschaftsteuer 1 Limited partnership 1 Multinational business 1 Multinationales Unternehmen 1 Organisatorischer Wandel 1 Organizational change 1 Organizational form change 1 Profit determination 1 REIT 1 REIT regulatory regime 1 Real estate fund 1 Rückstellung 1 Shareholder-level tax 1 Transnational corporation 1 Tschechien 1 Unternehmensbesteuerung 1 Unternehmensorganisation 1 accrual earnings management 1 pass-through entity 1 real earnings management 1
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Online availability
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Undetermined 2 Free 1
Type of publication
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Article 3
Type of publication (narrower categories)
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Article in journal 2 Aufsatz in Zeitschrift 2 Aufsatz im Buch 1 Book section 1 Conference paper 1 Konferenzbeitrag 1
Language
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English 3
Author
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Choi, Sunhwa 1 Chung, Heesun 1 Dong, Zhi 1 Liang, Jian 1 Stiebal, Richard 1 Zheng, Mo 1
Published in...
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International journal of strategic property management 1 Journal of accounting and public policy 1 Regulation of Finance and Accounting : 21st and 22nd Virtual Annual Conference on Finance and Accounting (ACFA2020-21), Prague, Czech Republic 1
Source
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ECONIS (ZBW) 3
Showing 1 - 3 of 3
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Pass-through business entity choice and earnings management : evidence from UK real estate investment trust conversion
Liang, Jian; Dong, Zhi; Zheng, Mo - In: International journal of strategic property management 26 (2022) 3, pp. 188-202
Persistent link: https://www.econbiz.de/10013415719
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Shareholders' tax incentives and changes in the organizational form of foreign operations
Chung, Heesun; Choi, Sunhwa - In: Journal of accounting and public policy 41 (2022) 5, pp. 1-29
Persistent link: https://www.econbiz.de/10013429251
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Cover Image
Deferred tax reporting in Czech limited partnerships
Stiebal, Richard - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 289-301). 2022
Persistent link: https://www.econbiz.de/10013449120
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