//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject:"Book-tax conformity"
Narrow search
Narrow search
Year of publication
From:
To:
Subject
All
Authoritative principle
91
Maßgeblichkeitsprinzip
91
Deutschland
78
Germany
77
Steuerbilanz
61
Tax accounting
60
IFRS
35
book-tax conformity
32
Accounting law
29
Bilanzrecht
29
Gewinnermittlung
28
Profit determination
28
Accounting policy
25
Bilanzpolitik
25
Accounting
12
Bilanz
12
Jahresabschluss
12
Rechnungswesen
12
Steuervermeidung
12
USA
12
United States
12
Balance sheet
11
Book-tax conformity
11
Financial statement
11
Steuerreform
11
Tax avoidance
11
Tax reform
11
book-tax differences
11
Accounting standards
9
Bilanzierungsgrundsätze
9
Steuerrecht
9
Corporate taxation
8
Unternehmensbesteuerung
8
EU countries
7
EU-Staaten
7
Multinationales Unternehmen
7
Steuerplanung
7
Tax planning
7
Transnational corporation
7
earnings management
7
more ...
less ...
Online availability
All
Free
25
Undetermined
17
Type of publication
All
Article
86
Book / Working Paper
50
Type of publication (narrower categories)
All
Article in journal
48
Aufsatz in Zeitschrift
48
Aufsatz im Buch
33
Book section
33
Hochschulschrift
22
Thesis
21
Working Paper
20
Graue Literatur
12
Non-commercial literature
12
Arbeitspapier
11
Bibliografie enthalten
3
Bibliography included
3
Advisory report
2
Collection of articles of several authors
2
Collection of articles written by one author
2
Gutachten
2
Konferenzschrift
2
Sammelwerk
2
Sammlung
2
Article
1
Aufsatzsammlung
1
Conference proceedings
1
more ...
less ...
Language
All
German
79
English
51
Undetermined
6
Author
All
Herzig, Norbert
10
Evers, Maria Theresia
8
Meier, Ina
7
Spengel, Christoph
6
Zinn, Benedikt
6
Nicolay, Katharina
5
Eichfelder, Sebastian
4
Jacob, Martin
4
Kalbitz, Nadine
4
Wentland, Kelly
4
Bornemann, Tobias
3
Dharmapala, Dhammika
3
Finke, Katharina
3
Hanlon, Michelle Lee
3
Krawitz, Norbert
3
Matenaer, Sebastian
3
Oestreicher, Andreas
3
Schneider, Dieter
3
Shevlin, Terry
3
Blaylock, Bradley
2
Chan, K. Hung
2
Chen, Ester
2
Fülbier, Rolf Uwe
2
Gavious, Ilanit
2
Heinhold, Michael
2
Hevas, Dimosthenis L.
2
Kahle, Holger
2
Karampinis, Nikolaos I.
2
Klein, Malte
2
Lin, Kenny Z.
2
Martani, Dwi
2
Maydew, Edward L.
2
Meurer, Ingetraut
2
Moxter, Adolf
2
Rachmawati, Nurul Aisyah
2
Schmiel, Ute
2
Sigloch, Jochen
2
Sundvik, Dennis
2
Tang, Tanya Y. H.
2
Watrin, Christoph
2
more ...
less ...
Institution
All
Zentrum für Europäische Wirtschaftsforschung (ZEW)
2
Deutschland / Bundeswehr / Universität Hamburg
1
Friedrich-Schiller-Universität Jena
1
Münsteraner Gesprächskreis Rechnungslegung und Prüfung
1
Rechts- und Wirtschaftswissenschaftliche Facultät, Universität Bayreuth
1
Shaker Verlag
1
Symposium Die Zukunft des Deutschen Bilanzrechts <1999, Bielefeld>
1
Universität Mannheim
1
Zentrum für Europäische Wirtschaftsforschung
1
more ...
less ...
Published in...
All
ZEW Discussion Papers
6
Steuerliche Gewinnermittlung nach dem Bilanzrechtsmodernisierungsgesetz
5
Betriebswirtschaftliche Forschung und Praxis : BFuP
4
Der Betrieb
4
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
4
National tax journal
4
Review of accounting studies
3
Steuer, Wirtschaft und Recht : SWR
3
Unternehmensrechnung und -besteuerung : Grundfragen und Entwicklungen; Festschrift für Dietrich Börner zum 65. Geburtstag
3
WPg : Kompetenz schafft Vertrauen
3
ZEW discussion papers
3
arqus Discussion Paper
3
Aktuelle Fragen der Unternehmensbesteuerung : [aktuelles zum UmwSt-Erlass 2011]
2
Bilanz-, Prüfungs- und Steuerwesen
2
CESifo working papers
2
Journal of international accounting auditing & taxation
2
Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
2
Schriften zur Rechnungslegung, Wirtschaftsprüfung und Unternehmensberatung
2
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
2
Steuern und Rechnungslegung : Festschrift zum 65. Geburtstag von Professor Dr. Jochen Sigloch
2
Unternehmensbesteuerung : Festschrift für Norbert Herzig zum 65. Geburtstag
2
Abhandlungen zum deutschen und europäischen Gesellschafts- und Kapitalmarktrecht : AGK
1
Accounting & Taxation
1
Accounting and business research
1
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
1
Accounting in Europe
1
Aktuelle Entwicklungsaspekte der Unternehmensbesteuerung : Festschrift für Wilhelm H. Wacker zum 75. Geburtstag
1
Australasian accounting business and finance journal : AABF
1
Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers)
1
Bayreuth Working Papers on Finance, Accounting and Taxation - FACT-Papers
1
Besteuerung, Rechnungslegung und Prüfung der Unternehmen : Festschrift für Professor Dr. Norbert Krawitz
1
Bilanzpolitik und Bilanzanalyse nach neuem Handelsrecht
1
CESifo Working Paper
1
China Journal of Accounting Research
1
China journal of accounting research : CJAR
1
Corporate ownership & control : international scientific journal
1
Das Gesetz zur Modernisierung des Bilanzrechts (BilMoG) : neue Herausforderungen für Rechnungslegung und Corporate Governance
1
Deutsche Steuer-Zeitung : DStZ
1
Deutsches, europäisches und vergleichendes Wirtschaftsrecht
1
Die Betriebswirtschaft : DBW
1
more ...
less ...
Source
All
ECONIS (ZBW)
120
EconStor
10
RePEc
6
Showing
1
-
10
of
136
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
How do corporate tax rates alter conforming tax avoidance?
Eichfelder, Sebastian
;
Jacob, Martin
;
Kalbitz, Nadine
; …
-
2023
We examine an international panel of domestic firms to quantify the degree to which conforming tax avoidance changes with statutory tax rates. We derive an alternative estimation method that identifies conforming tax avoidance from the variation of tax rates over time and across countries. We...
Persistent link: https://www.econbiz.de/10014282633
Saved in:
2
How do corporate tax rates alter conforming tax avoidance?
Eichfelder, Sebastian
;
Jacob, Martin
;
Kalbitz, Nadine
; …
-
2023
We examine an international panel of domestic firms to quantify the degree to which conforming tax avoidance changes with statutory tax rates. We derive an alternative estimation method that identifies conforming tax avoidance from the variation of tax rates over time and across countries. We...
Persistent link: https://www.econbiz.de/10014247700
Saved in:
3
Reconciling competing reporting objectives through deferred tax accounts : evidence on private Italian firms
Mura, Alessandro
- In:
Accounting in Europe
20
(
2023
)
3
,
pp. 304-338
Persistent link: https://www.econbiz.de/10014438677
Saved in:
4
The effect of
book-tax
conformity
on the information environment : from the analyst perspective
Hsu, Audrey
;
Liu, Sophia
- In:
Review of quantitative finance and accounting
61
(
2023
)
2
,
pp. 535-565
Persistent link: https://www.econbiz.de/10014342042
Saved in:
5
Does IFRS convergence improve earnings informativeness? : an analysis from the book-tax tradeoff perspective
Chan, K. Hung
;
Lin, Kenny Z.
;
Mo, Phyllis L. L.
;
Wong, …
- In:
Accounting and business research
53
(
2023
)
2
,
pp. 158-184
Persistent link: https://www.econbiz.de/10013484691
Saved in:
6
The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals
Dharmapala, Dhammika
-
2020
Current reform proposals in international and corporate tax (most notably the OECD's GloBE proposal) envisage taxing financial statement income. This paper develops a conceptual framework – based on the literature on the elasticity of taxable income – for the welfare analysis of such...
Persistent link: https://www.econbiz.de/10012314821
Saved in:
7
A review of tax avoidance in China
Tang, Tanya Y. H.
- In:
China Journal of Accounting Research
13
(
2020
)
4
,
pp. 327-338
avoidance; (3) tax avoidance and political connections; and (4) the roles of
book-tax
conformity
, tax enforcement, and corporate …
Persistent link: https://www.econbiz.de/10012621050
Saved in:
8
Tax-induced earnings management and
book-tax
conformity
: International evidence from unconsolidated accounts
Eichfelder, Sebastian
;
Jacob, Martin
;
Kalbitz, Nadine
; …
-
2020
greater
book-tax
conformity
alters this particular type of earnings management. We first validate a new empirical approach for … pre-tax book income. We then document that firms in countries with greater
book-tax
conformity
engage in additional tax …
Persistent link: https://www.econbiz.de/10012160893
Saved in:
9
Tax-induced earnings management and
book-tax
conformity
: international evidence from unconsolidated accounts
Eichfelder, Sebastian
;
Jacob, Martin
;
Kalbitz, Nadine
; …
-
2020
greater
book-tax
conformity
alters this particular type of earnings management. We first validate a new empirical approach for … pre-tax book income. We then document that firms in countries with greater
book-tax
conformity
engage in additional tax …
Persistent link: https://www.econbiz.de/10012154073
Saved in:
10
The tax elasticity of financial statement income : implications for current reform proposals
Dharmapala, Dhammika
-
2020
Current reform proposals in international and corporate tax (most notably the OECD's GloBE proposal) envisage taxing financial statement income. This paper develops a conceptual framework – based on the literature on the elasticity of taxable income – for the welfare analysis of such...
Persistent link: https://www.econbiz.de/10012270372
Saved in:
1
2
3
4
5
6
7
8
9
10
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->