The effect of book-tax conformity on the use of accruals : evidence from Korea
Haeyoung Ryu; Soo-Joon Chae
| Year of publication: |
2014
|
|---|---|
| Authors: | Ryu, Haeyoung ; Chae, Soo-joon |
| Published in: |
The journal of applied business research. - Littleton, Colo. : CIBER Research Inst., ISSN 0892-7626, ZDB-ID 1107555-7. - Vol. 30.2014, 3, p. 753-762
|
| Subject: | Book Income | Taxable Income | Book-Tax Accruals | Book-Only Accruals | Stock Market Response | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Südkorea | South Korea | Rechnungsabgrenzung | Accruals and deferrals | Steuerbilanz | Tax accounting | Bilanz | Balance sheet | Börsenkurs | Share price |
| 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/10010370849