Book-tax conformity and earnings management in response to tax rate cuts
Dennis Sundvik
| Year of publication: |
2017
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|---|---|
| Authors: | Sundvik, Dennis |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 28.2017, p. 31-42
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| Subject: | Earnings management | Tax incentive | Tax reform | Private firms | Book-tax conformity | Bilanzpolitik | Accounting policy | Steuerreform | Steuerpolitik | Tax policy | Steuervergünstigung | Steuerbilanz | Tax accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2016.12.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011707256