Overesch, Michael; Schreiber, Ulrich - Zentrum für Europäische Wirtschaftsforschung <Mannheim>
The International Financial Reporting Standards (IFRS) require a company to account forcurrent and future tax consequences, due to transactions and other events recognised inprofit or loss (IAS 12). Reported tax expense (tax income) seems to be relevant for bothcompany tax management (Bolton,...
