Measuring income tax accrual quality
Preeti Choudhary, Allison Koester, Terry Shevlin
| Year of publication: |
March 2016
|
|---|---|
| Authors: | Choudhary, Preeti ; Koester, Allison ; Shevlin, Terry |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 21.2016, 1, p. 89-139
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| Subject: | Tax accrual quality | Financial reporting | Income taxes | Estimation error | Einkommensteuer | Income tax | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-015-9336-9 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011448209