Earnings management around Swedish corporate income tax reforms
Dennis Sundvik
| Year of publication: |
2016
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|---|---|
| Authors: | Sundvik, Dennis |
| Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 12.2016, 3, p. 261-286
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| Subject: | book-tax conformity | earnings management | corporate income tax | CIT | discretionary accruals | financial accounting | private firms | specific accruals | Sweden | tax accounting incentives | tax reform | Schweden | Steuerreform | Tax reform | Bilanzpolitik | Accounting policy | Körperschaftsteuer | Corporate income tax | Rückstellung | Accrual | Steuerbilanz | Tax accounting | Rechnungsabgrenzung | Accruals and deferrals | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011644093