The association between book-tax conformity and earnings management
Bradley Blaylock; Fabio Gaertner; Terry Shevlin
| Year of publication: |
2015
|
|---|---|
| Authors: | Blaylock, Bradley ; Gaertner, Fabio ; Shevlin, Terry |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 20.2015, 1, p. 141-172
|
| Subject: | Book-tax conformity | Earnings management | Earnings smoothing | Discretionary accruals | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Gewinn | Profit | Rechnungsabgrenzung | Accruals and deferrals |
| 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/10010503377