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The Implications of Book-Tax Differences : A Meta-Analysis

Evers, Maria - 2017

Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms' opportunistic reporting behavior has emerged. Yet, existing empirical evidence on the questions whether increased book-tax conformity...

Persistent link: https://www.econbiz.de/10012964042

The causes of household bankruptcy : the interaction of income shocks and balance sheets

Mikhed, Vyacheslav; Scholnick, Barry - 2016

Persistent link: https://www.econbiz.de/10011541075

China's household balance sheet : accounting issues, wealth accumulation, and risk diagnosis

Li, Cheng - In: China economic review : an international journal 51 (2018), pp. 97-112

Persistent link: https://www.econbiz.de/10012008510

Indian household balance sheet : accounting issues and wealth estimation

Malhotra, Akash - In: Eurostat review on national accounts and macroeconomic … (2021), pp. 7-39

This paper presents a novel estimate of the Indian household balance sheet (HBS) starting from 1970/71 to 2017/18 and … studies the evolution of Indian household finance in an international context. Comparative analysis suggests that the Global … household sector reveals that India is presently facing what may be called a five balance sheet challenge - critical HBS …

Persistent link: https://www.econbiz.de/10013347462