Public versus private firm responses to the tax rate reduction in China
Kenny Z. Lin, Lillian F. Mills, and Fang Zhang
| Year of publication: |
2014
|
|---|---|
| Authors: | Lin, Kenny Z. ; Mills, Lillian F. ; Zhang, Fang |
| 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. 36.2014, 1, p. 137-163
|
| Subject: | discretionary accruals | tax costs | financial reporting incentives | firm ownership | China | Privatwirtschaft | Private sector | Bilanzpolitik | Accounting policy | Eigentümerstruktur | Ownership structure | Öffentliches Unternehmen | Public enterprise | Rückstellung | Accrual |
| Extent: | graph. Darst. |
|---|---|
| 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/10010366792