Credit ratings and taxes : the effect of book-tax differences on ratings changes
Year of publication: |
2010
|
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Authors: | Ayers, Benjamin C. ; Laplante, Stacie Kelley ; McGuire, Sean T. |
Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 27.2010, 2, p. 359-402
|
Subject: | Kreditwürdigkeit | Credit rating | Kreditrisiko | Credit risk | Bilanzpolitik | Accounting policy | Steuerplanung | Tax planning |
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