The effect of book-tax difference on earnings quality : empirical evidence from KOSPI companies in Korea
Year of publication: |
2019
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Authors: | Abdullaev, Bobur ; Park, Jeong hwan |
Published in: |
Global business and finance review. - Seoul : People & Global Business Association, ISSN 2384-1648, ZDB-ID 2839730-7. - Vol. 24.2019, 3, p. 14-28
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Subject: | Book Tax Difference | Temporary Book Tax Differences | Discretionary Accruals | Earnings Persistence | Future Earnings Change | Bilanzpolitik | Accounting policy | Gewinn | Profit | Südkorea | South Korea | Gewinnermittlung | Profit determination | Rückstellung | Accrual |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.17549/gbfr.2019.24.3.14 [DOI] hdl:10419/224426 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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