Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Year of publication: |
2021
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Authors: | Williams, Braden ; Williams, Brian M. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 6, p. 397-425
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Subject: | accounting standards | tax policy | R&D | FIN 48 | Bilanzierungsgrundsätze | Accounting standards | IFRS | Großbritannien | United Kingdom | Bilanzrecht | Accounting law | Steuerpolitik | Tax policy | Steuerrecht | Tax law |
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