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~subject:"Einkommensteuer"
~subject:"Theorie"
~subject:"USA"
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Ökonomische Analyse der Verknüpfung von handels- und steuerrechtlicher Rechnungslegung
Eichinger, Michaela
-
1993
Persistent link: https://www.econbiz.de/10000859520
Saved in:
2
Periodisierung in der steuerlichen Gewinnermittlung : Analyse ihrer Entstehungsgeschichte und Adäquanz
Gröne, Matthias
-
2017
Persistent link: https://www.econbiz.de/10011647884
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3
Evidence for the possible information loss of conforming book income and taxable income
Hanlon, Michelle Lee
;
Laplante, Stacie Kelley
;
Shevlin, …
- In:
The journal of law & economics
48
(
2005
)
2
,
pp. 407-442
Persistent link: https://www.econbiz.de/10003279816
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4
Book-tax conformity : implications for multinational firms
Hanlon, Michelle Lee
;
Maydew, Edward L.
- In:
National tax journal
62
(
2009
)
1
,
pp. 127-153
Persistent link: https://www.econbiz.de/10003861730
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5
Internationalization of income measures and the U.S. book-tax relationship
Shaviro, Daniel N.
- In:
National tax journal
62
(
2009
)
1
,
pp. 155-167
Persistent link: https://www.econbiz.de/10003861735
Saved in:
6
Zur Unmaßgeblichkeit der Maßgeblichkeit : Divergieren oder konvergieren Handels- und Steuerbilanz?
Schanz, Deborah
;
Schanz, Sebastian
-
2009
Handelsbilanz
für die Steuerbilanz und deren Entwicklung in Deutschland vor dem Hintergrund des Bilanzrechtsmodernisierungsgesetzes …
Persistent link: https://www.econbiz.de/10003888507
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7
Ein Jahrhundert Unmaßgeblichkeit des Maßgeblichkeitsgrundsatzes
Schneider, Dieter
- In:
Besteuerung, Rechnungslegung und Prüfung der …
,
(pp. 705-721)
.
2010
Persistent link: https://www.econbiz.de/10003957057
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8
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
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9
Grundsätze steuerlicher Gewinnermittlung unter dem Einfluss der IAS/IFRS
Lenz, Thomas
-
2008
Persistent link: https://www.econbiz.de/10012874887
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10
Book-tax conformity and capital structure
Blaylock, Bradley
;
Gaertner, Fabio B.
;
Shevlin, Terry
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 903-932
Persistent link: https://www.econbiz.de/10011690313
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