Does IFRS convergence improve earnings informativeness? : an analysis from the book-tax tradeoff perspective
Year of publication: |
2023
|
---|---|
Authors: | Chan, K. Hung ; Lin, Kenny Z. ; Mo, Phyllis L. L. ; Wong, Pauline W. |
Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 53.2023, 2, p. 158-184
|
Subject: | Book-tax conformity | book-tax tradeoff | earnings informativeness | IFRS | Bilanzpolitik | Accounting policy | Gewinn | Profit |
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