Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 274-302
accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that … financial accounting when book-tax conformity is strong; therefore, these findings offer a new starting point for a sound … discussion on the future of book-tax conformity. …