The usefulness of corporate income tax accounting : evidence from pension returns
Year of publication: |
2023
|
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Authors: | Cussatt, Marc ; Demeré, Paul |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 1, p. 163-190
|
Subject: | income tax accounting | tax versus GAAP | defined-benefit pensions | accounting measurement | Form 5500 | intraday returns | Körperschaftsteuer | Corporate income tax | Einkommensteuer | Income tax | Rechnungswesen | Accounting | IFRS | Kapitaleinkommen | Capital income |
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