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Deferred Tax Asset nach IAS 12
Waldeck, Christoph - In: Der Jahresabschluss als besondere Herausforderung : …, (pp. 157-161). 2010
Persistent link: https://www.econbiz.de/10008737997
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General tax accounting rules, IFRS and derivatives
D'Amelio, Dana; Marshall, Kenneth; Carman, Paul; … - In: Derivatives & financial instruments 12 (2010) 2, pp. 11-16
Persistent link: https://www.econbiz.de/10008655674
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Book-tax conformity and reporting behavior : a quasi-experiment
Evers, Maria Theresia; Meier, Ina; Nicolay, Katharina - 2016
We examine how a comprehensive change in book-tax conformity affects firms' reporting behavior. To this end, we exploit a Reform Act as a quasi-natural experiment which implied a decrease in book-tax conformity in Germany in 2010. In particular, this reform allows firms to exercise tax...
Persistent link: https://www.econbiz.de/10011419359
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The effects of book-tax conformity and tax accounting incentives on financial accounting : evidence from public and private limited companies in Germany
Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International journal of accounting, auditing and … 8 (2012) 3, pp. 274-302
Persistent link: https://www.econbiz.de/10009630309
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Influence of tax accounting on transparency
Nakao, Silvio Hiroshi - In: Transparency and governance in a global world, (pp. 69-96). 2012
Persistent link: https://www.econbiz.de/10009708460
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The relationship between the management of book income and taxable income under a moderate level of book-tax conformity
Chen, Ester; Gavious, Ilanit; Yosef, Rami - In: Journal of accounting, auditing & finance 28 (2013) 4, pp. 323-347
Persistent link: https://www.econbiz.de/10010228837
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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014
The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...
Persistent link: https://www.econbiz.de/10010385092
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The effect of book-tax conformity on the use of accruals : evidence from Korea
Ryu, Haeyoung; Chae, Soo-joon - In: The journal of applied business research 30 (2014) 3, pp. 753-762
Persistent link: https://www.econbiz.de/10010370849
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Book-tax conformity and earnings management : insights from European one- and two-book systems
Watrin, Christoph; Ebert, Nadine; Thomsen, Martin - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 55-89
Persistent link: https://www.econbiz.de/10010472066