Management earnings forecasts and book-tax differences
Anastasia Kraft
| Year of publication: |
2015
|
|---|---|
| Authors: | Kraft, Anastasia |
| Published in: |
International journal of economics and finance. - Toronto, ISSN 1916-971X, ZDB-ID 2531850-0. - Vol. 7.2015, 3, p. 1-23
|
| Subject: | meeting management earnings forecasts | book-tax differences | BTDs | tax-to-book income ratio | discretionary book-tax differences | tax avoidance | earnings management | discretionary accruals | financial crisis | Bilanzpolitik | Accounting policy | Gewinn | Profit | Prognose | Forecast | Steuervermeidung | Tax avoidance | Gewinnprognose | Earnings announcement | Rückstellung | Accrual | Führungskräfte | Managers |
| 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/10010508466