Empirical evidence on the impact of book-tax differences on divergence of opinion among investors
Year of publication: |
2011
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Authors: | Comprix, Joseph ; Graham, Roger C. ; Moore, Jared A. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 33.2011, 1, p. 51-78
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Subject: | Buchwert | Book value | Bilanz | Balance sheet | Steuerbilanz | Tax accounting | Anlageverhalten | Behavioural finance | USA | United States | 1991-2008 |
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