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Year of publication
Subject
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Steuerbilanz 870 Deutschland 542 Tax accounting 523 Germany 383 Handelsbilanz 218 Bilanzsteuerrecht 192 Bilanz 182 Bilanzrecht 154 Accounting law 119 IFRS 103 Steuerrecht 97 Jahresabschluss 89 Bilanzierung 86 Balance sheet 83 Balancing accounts 72 Financial statement 68 Buchführung 62 Gewinnermittlung 61 USA 58 United States 56 Maßgeblichkeitsprinzip 55 Bilanzpolitik 54 Rückstellung 54 Accounting policy 51 Unternehmensbesteuerung 51 Accounting valuation 50 Betriebssteuerlehre 50 Bilanzielle Bewertung 50 Corporate taxation 49 Profit determination 48 Authoritative principle 45 Unternehmen 43 Betriebswirtschaftliche Steuerlehre 42 Österreich 42 Corporate tax management 39 Steuerplanung 37 Tax planning 36 Fallsammlung 34 Körperschaftsteuer 34 Corporate income tax 33
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Online availability
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Free 80 Undetermined 38
Type of publication
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Book / Working Paper 766 Article 283 Journal 2
Type of publication (narrower categories)
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Article in journal 180 Aufsatz in Zeitschrift 180 Hochschulschrift 155 Thesis 104 Aufsatz im Buch 83 Book section 83 Lehrbuch 72 Dissertation u.a. Prüfungsschriften 65 Textbook 57 Graue Literatur 42 Non-commercial literature 42 Working Paper 27 Bibliografie enthalten 26 Bibliography included 26 Arbeitspapier 22 Collection of articles of several authors 22 Sammelwerk 22 Konferenzschrift 18 Kommentar 17 Gesetz 14 Law 14 Conference proceedings 12 Fallsammlung 9 Aufsatzsammlung 8 Handbook 6 Handbuch 6 Commentary 5 Einführung 4 Festschrift 4 Advisory report 2 Case study 2 Fallstudie 2 Glossar enthalten 2 Glossary included 2 Guidebook 2 Gutachten 2 Ratgeber 2 Tabelle 2 Abstract 1 Accompanied by computer file 1
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Language
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German 782 English 175 Undetermined 93 French 1 Kazakh 1
Author
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Weidner, Werner 29 Horschitz, Harald 22 Hoffmann, Wolf-Dieter 19 Spengel, Christoph 19 Knobbe-Keuk, Brigitte 18 Herzig, Norbert 17 Heno, Rudolf 16 Biergans, Enno 15 Blödtner, Wolfgang 15 Oestreicher, Andreas 14 Lüdenbach, Norbert 13 Wuttke, Ralf 13 Groß, Walter 12 Kahle, Holger 12 Kobs, Erwin 11 Koltermann, Jörg 11 Bauch, Günter 10 Bilke, Kurt 10 Federmann, Rudolf 9 Gross, Walter 9 Rödder, Thomas 9 Scheffler, Wolfram 9 Fanck, Bernfried 8 Schmidt, Harald 8 Schneeloch, Dieter 8 Bareis, Peter 7 Bertl, Romuald 7 Marx, Franz Jürgen 7 Niemann, Ursula 7 Renz, Anette 7 Wehrheim, Michael 7 Wolf, Jakob 7 Günkel, Manfred 6 Harms, Jens E. 6 Kopei, Dieter 6 Meier, Ina 6 Mills, Lillian F. 6 Moxter, Adolf 6 Plesko, George A. 6 Weber-Grellet, Heinrich 6
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Institution
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Fachinstitut der Steuerberater 6 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 5 International Monetary Fund (IMF) 5 Verlag Franz Vahlen 5 NWB Verlag 4 Ifst 3 KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf> 3 Springer Fachmedien Wiesbaden 3 Stiftung Familienunternehmen 3 Zentrum für Europäische Wirtschaftsforschung (ZEW) 3 Chartered Association of Certified Accountants 2 Deutsche Steuerjuristische Gesellschaft 2 Deutsches Wissenschaftliches Institut der Steuerberater 2 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater und Steuerbevollmächtigten 2 Erich-Schmidt-Verlag <Berlin> 2 Springer-Verlag GmbH 2 Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre 2 Verlag C.H. Beck 2 Verlag Dr. Kovač 2 Verlag Dr. Otto Schmidt 2 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 2 Zentrum für Europäische Wirtschaftsforschung 2 Association of Accounting Technicians 1 Bundessteuerberaterkammer 1 Center for Operations Research and Econometrics <Louvain-la-Neuve> 1 Centre Emile Bernheim, Solvay Brussels School of Economics and Management 1 Chartered Institute of Management Accountants 1 Deutsche Treuhand-Gesellschaft <Berlin, West> 1 Deutschland / Bundeswehr / Universität Hamburg 1 Deutschland <Bundesrepublik> / Bundeswehr / Hochschule Hamburg 1 Economics Department, Queen's University 1 Evans, Chris, Australian School of Taxation (Atax), Faculty of Law, UNSW 1 Fachkongress der Steuerberater <53, 2001, Köln> 1 Fachkongress der Steuerberater <54, 2002, Köln> 1 Fachkongress der Steuerberater <62, 2010, Köln> 1 Fachkongress der Steuerberater <63, 2011, Köln> 1 Fachkongress der Steuerberater <64, 2012, Köln> 1 Fachkongress der Steuerberater <65, 2013, Köln> 1 Fachkongress der Steuerberater <66., 2014, Köln> 1 Fachkongress der Steuerberater <71., 2019, Köln> 1
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Published in...
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Buchreihe Finanz und Steuern 24 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 21 Steuer, Wirtschaft und Recht : SWR 16 Der Betrieb 15 Grundkurs des Steuerrechts 14 National tax journal 13 WPg : Kompetenz schafft Vertrauen 13 Europäische Hochschulschriften / 5 12 Europäische Hochschulschriften / 2 11 Grundstudium Betriebswirtschaftslehre 10 Steuerfachkurs 8 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 8 ZEW discussion papers 8 Betriebs-Berater : BB 7 Reihe Wirtschaftswissenschaften 7 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 7 ZEW Discussion Papers 7 Environmental policy and direct taxation in Europe 6 IFSt-Schrift 6 Lehrbuch 6 Physica-Lehrbuch 6 RWZ aktuell : Recht & Rechnungswesen 6 Steuerliche Gewinnermittlung nach dem Bilanzrechtsmodernisierungsgesetz 6 Betriebswirtschaftliche Forschung und Praxis : BFuP 5 Betriebswirtschaftliche Studien 5 Bilanz-, Prüfungs- und Steuerwesen 5 IRZ : Zeitschrift für internationale Rechnungslegung 5 Vahlens Kurzlehrbücher 5 Вестник Адыгейского государственного университета. Серия 5: Экономика 5 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 4 Gabler Edition Wissenschaft 4 Grundlagen und Praxis des Steuerrechts 4 IMF Working Papers 4 Institut Finanzen und Steuern 4 Journal of international accounting auditing & taxation 4 Optisches Steuerrecht 4 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 4 Praxiswissen Wirtschaft 4 Rechnungslegung der Unternehmung 4 Reihe: Steuer, Wirtschaft und Recht 4
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Source
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ECONIS (ZBW) 724 USB Cologne (EcoSocSci) 283 RePEc 32 USB Cologne (business full texts) 5 EconStor 5 BASE 2
Showing 1 - 50 of 1,051
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The EU proposal for country-by-country reporting on the internet : Costs, Benefits and Consequences
Dutt, Verena K.; Spengel, Christoph; Vay, Heiko - Stiftung Familienunternehmen - 2021 - 2nd edition
As a result of the confidential sharing of data among tax authorities in different jurisdictions, effective tax rates have risen by between one and two percentage points. This demonstrates that the rules in place are working. By contrast, the publication of sensitive corporate data online makes...
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Large Book-Tax Differences, Earnings Persistence, and Investment Expenditures
Anderson, Mark C.; Banker, Rajiv D.; Rahiminejad, Sina; … - 2021
We re-examine the question why large positive and large negative book-tax differences (LPBTDs and LNBTDs) are associated with lower earnings persistence (Hanlon, 2005). Specifically, we investigate whether lower earnings persistence of LPBTD firms and LNBTD firms, relative to firms in the middle...
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Grundsätze und Methoden zur Abbildung von Prognosen im Bilanzsteuerrecht
Kilincsoy, Ersen-Mert - 2023 - 1. Auflage
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Tax Accounting for Livestock : Mother or Meat/Capital or Revenue?
Fullarton, Alexander - 2020
Australia is experiencing cataclysmic weather events largely due to rising atmospheric temperatures caused by greenhouse gas emissions – climate change. A consequence of droughts, floods, fires, tempests and family disasters is the sale or loss of valuable stud stock. In normal trading...
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Tax-Induced Earnings Management and Book-Tax Conformity : International Evidence from Unconsolidated Accounts
Eichfelder, Sebastian - 2020
We quantify the degree of tax-induced earnings management associated with statutory tax rates and examine whether greater book-tax conformity alters this particular type of earnings management. We first validate a new empirical approach for examining tax-induced earnings management using...
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True and Fair View and Tax Accounting
Báez, Andrés - 2020
Accountants, and to a lesser extent also (tax) lawyers, have been arguing for decades now on the content and practical consequences of the True and Fair View Principle. This papers tries to demonstrate that: i) True and Fair View is nothing different from what lawyers already know under...
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Deferred Tax Accounting and Financial Performance : The Listed Agricultural Firms Perspective in Nigeria
Augustine Nwaorgu, Innocent - 2020
The study examined the effect of deferred tax accounting on financial performance of listed agricultural firms in Nigeria. The study employed ex post facto research design using data from 4 quoted agricultural firms. The data span across 7 years ranging from 2011-2017 and were analyzed using...
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Der EU-Vorschlag zum Country-by-Country Reporting im Internet : Kosten, Nutzen, Konsequenzen
Dutt, Verena; Spengel, Christoph; Vay, Heiko - Stiftung Familienunternehmen - 2020 - 2. Auflage
Im Zuge der Debatte um Gewinnverlagerung multinationaler Unternehmen hat sich die Forderung nach einer länderbezogenen Offenlegung von betriebswirtschaftlichen und steuerlichen Daten, das sogenannte Country-by-Country Reporting (CbCR), intensiviert. Während sich die OECD bereits auf eine...
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Mandatory Book-Tax Conformity and Its Effects on Strategic Reporting and Auditing
Niggemann, Felix Peter - 2020
This paper studies how mandating higher book-tax conformity influences a manager's strategy to misreport financial and taxable incomes in the presence of a financial auditor and subsequently a tax auditor. The main result is that allowing for some differences between GAAP and tax laws minimizes...
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Are Book-Tax Differences Mispriced?
Hepfer, Bradford F. - 2020
I examine whether book-tax differences (BTDs) are mispriced. Using time-series asset pricing tests, I provide evidence of hedge returns to trading on BTDs consistent with prior evidence from security-level return predictability tests. BTDs are a function of accruals and growth, so I consider...
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Tax-induced earnings management and book-tax conformity : international evidence from unconsolidated accounts
Eichfelder, Sebastian; Jacob, Martin; Kalbitz, Nadine; … - 2020
We quantify the degree of tax-induced earnings management associated with statutory tax rates and examine whether greater book-tax conformity alters this particular type of earnings management. We first validate a new empirical approach for examining tax-induced earnings management using...
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Tax planning activities and firm value : a dynamic panel analysis
Kirkpatrick, Alan K.; Radicic, Dragana - In: Advances in taxation 27 (2020), pp. 103-123
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Essays on behavioral tax research and tax accounting
Sünwoldt, Matthias - 2016
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NWB Kommentar Bilanzierung : Handels- und Steuerrecht
Hoffmann, Wolf-Dieter; Lüdenbach, Norbert - 2022 - 13., aktualisierte Auflage
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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
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Differences between FIN 48 and IFRIC 23 : A Critical Analysis
Seibert, Carolin - 2022
Introduction -- Conceptual Basis for Accounting for Uncertain Tax Positions -- Critical Analysis of the Conceptual Differences between FIN 48 and IFRIC 23 -- Critical Analysis of the Practical Application of IFRIC 23 -- Conclusion.
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The role of international tax accounting in assessing digital and virtual tax issues
Zakaria, Hesham - In: Artificial Intelligence and COVID Effect on Accounting, (pp. 157-180). 2022
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NWB Kommentar Bilanzierung : Handels- und Steuerrecht
Hoffmann, Wolf-Dieter; Lüdenbach, Norbert - 2022 - 14. aktualisierte Auflage
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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
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Pensionsrückstellungen im Zuge eines europäischen Bilanzsteuerrechts
Siebenlist, Georg Philipp - 2022 - 1. Auflage
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Financial statement aggressiveness related to tax accounts and tax-related accounting misstatements
Burton, Hughlene A.; Tanyi, Paul N. - In: Accounting and the public interest 19 (2019) 1, pp. 83-112
In this study, we examine two questions: (1) whether financial statement aggressiveness related to tax accounts is associated with the likelihood of having tax-related misstatements in the financial statements, and (2) whether the disclosure of the need to restate prior years' financial...
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NWB Kommentar Bilanzierung : Handels- und Steuerrecht
Hoffmann, Wolf-Dieter; Lüdenbach, Norbert - 2021 - 12., aktualisierte Auflage
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Grundzüge der Handels- und Steuerbilanz
Kahle, Holger; Kopp, Nicolas - 2021 - 2. Auflage
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Bilanzsteuerrecht und Buchführung
Horschitz, Harald; Fanck, Bernfried; Guschl, Harald; … - 2021 - 16., vollständig überarbeitete Auflage
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Tax accounting for livestock : mother or meat/capital or revenue?
Fullarton, Alexander; Pinto, Dale - In: New Zealand journal of taxation law and policy 27 (2021) 1, pp. 39-69
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Handbuch Bilanzsteuerrecht : grundlegend, praxisnah und gestaltungsorientiert : allgemeine Ansatz- und Bewertungsvorschriften : bilanzpostenorientierte Einzeldarstellung : aktuelle...
Prinz, Ulrich (ed.); Kanzler, Hans-Joachim (ed.) - 2021 - 4., aktualisierte und erweiterte Auflage
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Steuerberater-Jahrbuch 2020/2021 : zugleich Bericht über den 72. Fachkongress der Steuerberater Köln, 3. und 4. November 2020
Rödder, Thomas (ed.); Hüttemann, Rainer (ed.);  … - Fachkongress der Steuerberater <72., 2020, Köln> - 2021
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Handbuch der versicherungstechnischen Rückstellungen : Bilanzrecht der Versicherungsunternehmen nach nationalem Recht, Solvency II und IFRS
Boetius, Jan; Boetius, Frederik; Kölschbach, Joachim - 2021 - 2., vollständig neu bearbeitete Auflage
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Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2017
Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where IFRS becomes mandatory; ii) a moderate response to an administrative notch below...
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The Implications of Book-Tax Differences : A Meta-Analysis
Evers, Maria - 2017
Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms' opportunistic reporting behavior has emerged. Yet, existing empirical evidence on the questions whether increased book-tax conformity...
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Book-Tax Differences and Future Earnings Changes
Jackson, Mark - 2017
Prior studies suggest that large book-tax differences (BTDs) are associated with future earnings changes (or earnings persistence), but it is not clear what drives this association. Studies such as Lev and Nissim (2004) examine the association between total BTDs and after-tax earnings changes,...
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The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness
Edwards, Alexander - 2017
In this study, I provide evidence that the valuation allowance for deferred tax assets helps predict the future creditworthiness of a firm. Under the provisions of SFAS No. 109, a firm records a deferred tax asset provided it expects to generate sufficient taxable income to realize the asset in...
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The implications of book-tax differences : a meta-analysis
Evers, Maria Theresia; Meier, Ina; Nicolay, Katharina - 2017
Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms’ opportunistic reporting behavior has emerged. Yet, existing empirical evidence on the questions whether increased book-tax conformity...
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Die Bedeutung der steuerlichen Norm § 5 Abs. 2 EStG für die handelsrechtliche Rechnungslegung
Meyering, Stephan - 2017
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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2017 - First version: September 16, 2016, this Version: October 30, 2017
Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where IFRS becomes mandatory; ii) a moderate response to an administrative notch below...
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Steuerberater-Jahrbuch 2019/2020 : zugleich Bericht über den 71. Fachkongress der Steuerberater Köln, 29. und 30. Oktober 2019
Rödder, Thomas (ed.); Hüttemann, Rainer (ed.) - Fachkongress der Steuerberater <71., 2019, Köln> - 2020
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Einführung in die Bilanzierung und Bewertung : Grundlagen im Handels- und Steuerrecht sowie den IFRS
Hubert, Boris - 2020 - 3., vollständig durchgesehene und überarbeitete Auflage
Das betriebliche Rechnungswesen -- Unterscheidung des externen und des internen Rechnungswesens -- Bewertung von Vermögensgegenständen -- Ansatzvorschriften, Bilanzierungsverbote und Wahlrechte -- Bilanzierung in Konzernen -- Bewertung nach deutschem Handels- und Steuerrecht im Vergleich zu...
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Tax accounting : unravelling the mystery of income taxes
Bakker, Anuschka (ed.); Berg, Tjeerd van den (ed.) - 2020 - Second revised edition
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NWB Kommentar Bilanzierung : Handels- und Steuerrecht
Hoffmann, Wolf-Dieter; Lüdenbach, Norbert - 2020 - 11., vollständig überarbeitete und erweiterte Auflage
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Die Handels- und Steuerbilanz : Rechnungslegungsrecht
Wöhe, Günter; Mock, Sebastian - 2020 - 7., aktualisierte und erweiterte Auflage
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Eignung des Country-by-Country Reportings der OECD zur Einschätzung von ausgewählten BEPS-Risiken und Ableitung eines Ansatzes zur Verbesserung des Country-by-Country Reportings
Lutz, Fabian - 2020
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Die Handels- und Steuerbilanz : Grundlagen zur handels- und steuerrechtlichen Gewinnermittlung
Gehrke, Matthias; Renz, Anette - 2020 - 5., vollständig überarbeitete Auflage
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Grundzüge der Handels- und Steuerbilanz
Kahle, Holger; Kopp, Nicolas - 2020
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Einführung in die Bilanzierung und Bewertung : Grundlagen im Handels- und Steuerrecht sowie den IFRS
Hubert, Boris - 2020 - 3., vollständig durchgesehene und überarbeitete Auflage
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Responses of firms to tax, administrative and accounting rules: Evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2016
Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...
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Book-Tax Conformity and Capital Structure
Blaylock, Bradley S. - 2016
We examine the effect of increased book-tax conformity on corporate capital structure. Prior studies document a decrease in the informativeness of accounting earnings for equity markets resulting from higher book-tax conformity. We argue that the decrease in earnings informativeness impacts...
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Steuergesetzliche Zinstypisierungen und Niedrigzinsumfeld - insbesondere zur Gleichheitssatzwidrigkeit der Abzinsung von Pensionsrückstellungen gemäß § 6a Abs. 3 Satz 3 EStG
Hey, Johanna; Steffen, Sascha - 2016
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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2016
Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...
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Book-tax conformity and reporting behavior : a quasi-experiment
Evers, Maria Theresia; Meier, Ina; Nicolay, Katharina - 2016
We examine how a comprehensive change in book-tax conformity affects firms' reporting behavior. To this end, we exploit a Reform Act as a quasi-natural experiment which implied a decrease in book-tax conformity in Germany in 2010. In particular, this reform allows firms to exercise tax...
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NWB Kommentar Bilanzierung : Handels- und Steuerrecht
Hoffmann, Wolf-Dieter; Lüdenbach, Norbert - 2019 - 10., vollständig überarbeitete und erweiterte Auflage
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