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Rückstellungen in der Handelsbilanz und Steuerbilanz in den Staaten der Europäischen Union
Wagner, Matthias - 2003
Persistent link: https://www.econbiz.de/10013435012
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Italy
Gallo, Franco; Marchetti, Fabio; Gregori, Claudia - In: Environmental policy and direct taxation in Europe, (pp. 41-48). 2000
Persistent link: https://www.econbiz.de/10001515025
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Reconciling competing reporting objectives through deferred tax accounts : evidence on private Italian firms
Mura, Alessandro - In: Accounting in Europe 20 (2023) 3, pp. 304-338
Persistent link: https://www.econbiz.de/10014438677
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Capitalization of R&D costs and earnings management : evidence from Italian listed companies
Markarian, Garen; Pozza, Lorenzo; Prencipe, Annalisa - In: The international journal of accounting : TIJA 43 (2008) 3, pp. 246-267
Persistent link: https://www.econbiz.de/10003766948
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Order aggressiveness as a metric to assess the usefulness of accounting information
Perotti, Pietro - In: The international journal of accounting : TIJA 45 (2010) 3, pp. 306-333
Persistent link: https://www.econbiz.de/10008665466
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Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy
Kim, Pureum - 2019
This study investigates the effect of a security regulation that occurs concomitantly with International Financial Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of this regulation, we use a treatment (i.e., Italy) and a...
Persistent link: https://www.econbiz.de/10012903286
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Mandatory IFRS adoption and earnings quality in different institutional settings : a comparison between Italy and the UK
Campa, Domenico; Donnelly, Ray - In: International journal of accounting, auditing and … 12 (2016) 1, pp. 24-44
Persistent link: https://www.econbiz.de/10011585867
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Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Kim, Pureum; Marchini, Pier Luigi; Siciliano, Gianfranco - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950005-1-1950005-36
Persistent link: https://www.econbiz.de/10012108735
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The effect of pyramidal structures on earnings management : evidence from Italian listed companies
Briamonte, Massimiliano Farina; Addeo, Felice; Fiano, Fabio - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 64-73
Persistent link: https://www.econbiz.de/10011793707
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Die Ermittlung der ertragsteuerlichen Bemessungsgrundlage deutscher und italienischer Unternehmen im Rechts- und Systemvergleich
Staccioli, Guido - 2017 - 1., Auflage
Persistent link: https://www.econbiz.de/10013433881