reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi …-natural experiment to explore how tax enforcement standardisation affects corporate financial reporting quality. We show that when tax … implementation of tax-penalty benchmarks means that the standardisation of tax enforcement can improve corporate financial reporting …

Steuern -- Interne Kontrollsysteme im Tax Accounting. … Steuerbilanz und Handelsbilanz zustande und stellen in der Beratungspraxis hohe Herausforderungen an das Tax Accounting. Das Werk …