Will a departure from tax-based accounting encourage tax noncompliance? : archival evidence from a transition economy
Year of publication: |
2010
|
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Authors: | Chan, K. Hung ; Lin, Kenny Z. ; Mo, Phyllis L. L. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 50.2010, 1, p. 58-73
|
Subject: | IFRS | Bilanzpolitik | Accounting policy | Steuerpolitik | Tax policy | Systemtransformation | Economic transition | China |
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