This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a...

This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a...

Die fortschreitende Internationalisierung von Unternehmen und die damit einhergehende konkurrierende Besteuerung durch unterschiedliche Staaten führen zu Problemen, weil die Unternehmen durch internationale Verrechnungspreise (1. Kapitel) Gewinne grenzüberschreitend verlagern können. Da die...