Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?
Year of publication: |
2016
|
---|---|
Authors: | Zhou, Mingjun |
Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 15.2016, 1, p. 65-84
|
Subject: | Tax avoidance | Earnings persistence | FIN48 | Temporary differences | Unrecognized tax benefits | Steuervermeidung | Steuervergünstigung | Tax incentive |
-
Zhou, Mingjun, (2016)
-
Tax Avoidance Research : Exploring Networks and Dynamics of Global Academic Collaboration
De Vito, Antonio, (2024)
-
The effect of intellectual property boxes on innovative activity & effective tax rates
Bornemann, Tobias, (2018)
- More ...
-
Zhou, Mingjun, (2015)
-
Financial closing time and cost of equity : the role of senior information systems executives
Zhou, Mingjun, (2013)
-
Value Relevance of Book and Tax Income : A Macroeconomic Conditions Perspective
Zhou, Mingjun, (2013)
- More ...