Book-tax differences : are they affected by equity-based compensation?
Year of publication: |
2015
|
---|---|
Authors: | Xian, Chunwei ; Sun, Fang ; Zhang, Yinghong |
Published in: |
Accounting research journal. - Bingley : Emerald, ISSN 1030-9616, ZDB-ID 2193040-5. - Vol. 28.2015, 3, p. 300-318
|
Subject: | Earnings management | Book-tax differences | Equity-based compensation | Tax planning | Bilanzpolitik | Accounting policy | Aktienoption | Stock option | Steuerplanung | Managervergütung | Executive compensation | Vergütungssystem | Compensation system | Leistungsentgelt | Performance pay | Führungskräfte | Managers |
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