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The relationship between financial and tax accounting in Germany : the authoritativeness and reverse authoritativeness principle

Pfaff, Dieter - In: European accounting review 5 (1996), pp. 963-979

Persistent link: https://www.econbiz.de/10001214163

Comparative tax jurisprudence : Germany and Japan

Iizuka, Takeshi - 1993

Persistent link: https://www.econbiz.de/10013535148

Internationale Wirtschaftsprüfung : Festschrift zum 65. Geburtstag von Prof. Dr. Dr. h.c. Hans Havermann

Havermann, Hans - 1995

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Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management

Cassell, Cory A.; Myers, Linda A.; Seidel, Timothy A. - In: Accounting, organizations and society : an … 46 (2015), pp. 23-38

Persistent link: https://www.econbiz.de/10011420787

Disclosure Transparency about Activity in Valuation Allowance and Reserve Accounts and Accruals-based Earnings Management

Cassell, Cory A. - 2016

We examine the relation between the transparency of disclosures about activity in valuation allowance and reserve accounts and accruals-based earnings management. We classify disclosures as being transparent if they provide detailed information about activity in the allowance and reserve...

Persistent link: https://www.econbiz.de/10013006346