Reported profits and effective tax rate following accounting standards changes analysis of consolidated financial statements and separate financial statements
Jeong Ho Kim, Chae Chang Im
| Year of publication: |
November/December 2017
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|---|---|
| Authors: | Kim, Jeong Ho ; Im, Chae Chang |
| Published in: |
The journal of applied business research. - Littleton, Colo. : CIBER Research Inst., ISSN 0892-7626, ZDB-ID 1107555-7. - Vol. 33.2017, 6, p. 1171-1186
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| Subject: | K-IFRS | Corporate Tax Expense | Effective Tax Rate | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Jahresabschluss | Financial statement | Konzernabschluss | Consolidated financial statements | Steuertarif | Tax rate | IFRS | Steuerbelastung | Tax burden |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.19030/jabr.v33i6.10053 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011785426