Earnings persistence and stock market reactions to the different information in book-tax differences : evidence from China
Year of publication: |
2012
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Authors: | Tang, Tanya Y. H. ; Firth, Michael Anthony |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 47.2012, 3, p. 369-397
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Subject: | Bilanzpolitik | Accounting policy | Buchwert | Book value | Steuerbelastung | Tax burden | Asymmetrische Information | Asymmetric information | Aktienmarkt | Stock market | China |
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