The declining GAAP ETR trend over 1960-2016
Yuzhu Lu, Liang Shao and Yue Zhang
| Year of publication: |
2022
|
|---|---|
| Authors: | Lu, Yuzhu ; Shao, Liang ; Zhang, Yue |
| Published in: |
Review of accounting & finance. - Bingley : Emerald, ISSN 1758-7700, ZDB-ID 2170463-6. - Vol. 21.2022, 5, p. 398-422
|
| Subject: | GAAP ETR trend | Propensity to recognize tax expense | Tax saving | Bilanzierungsgrundsätze | Accounting standards | Sparen | Savings | Steuervergünstigung | Tax incentive |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/RAF-09-2021-0248 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013454873