Earnings management around tax rate reduction : evidence from China's 2007 corporate tax reform
Year of publication: |
2014
|
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Authors: | Zeng, Tao |
Published in: |
Asian review of accounting. - Bingley [u.a.] : Emerald, ISSN 1321-7348, ZDB-ID 2473937-6. - Vol. 22.2014, 3, p. 304-317
|
Subject: | Earnings management | Real earnings management | Accrual-based earnings management | Corporate tax rate reduction | Bilanzpolitik | Accounting policy | Steuerreform | Tax reform | China | Körperschaftsteuer | Corporate income tax | Steuertarif | Tax rate | Unternehmensbesteuerung | Corporate taxation |
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