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~person:"Gavious, Ilanit"
~person:"Lin, Fengyi"
~source:"econis"
~subject:"IFRS"
~subject:"Tax avoidance"
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Lin, Fengyi
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
International review of financial analysis
1
Journal of accounting, auditing & finance
1
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ECONIS (ZBW)
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1
Does tax avoidance increase or decrease when tax enforcement is stronger? : evidence using CSR heterogeneity perspective
Gavious, Ilanit
;
Livne, Gilad
;
Chen, Ester
- In:
International review of financial analysis
84
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013472712
Saved in:
2
The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
57
(
2017
)
3
,
pp. 681-699
Persistent link: https://www.econbiz.de/10011798920
Saved in:
3
Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
Saved in:
4
Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of fair value accounting"
Wang, Shiheng
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 251-257
Persistent link: https://www.econbiz.de/10011574231
Saved in:
5
The relationship between the management of book income and taxable income under a moderate level of book-tax conformity
Chen, Ester
;
Gavious, Ilanit
;
Yosef, Rami
- In:
Journal of accounting, auditing & finance
28
(
2013
)
4
,
pp. 323-347
Persistent link: https://www.econbiz.de/10010228837
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