Narrow search
Showing 21 - 30 of 468,585
Cover Image
Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014
close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of … position and to analyze the components of temporary book-tax differences that add to the reporting gap in Germany. To this end …
Persistent link: https://www.econbiz.de/10010385092
Cover Image
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
Cover Image
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
Cover Image
Financial reporting, tax, and real decisions : toward a unifying framework
Shackelford, Douglas A.; Slemrod, Joel; Sallee, James M. - In: International tax and public finance 18 (2011) 4, pp. 461-494
Persistent link: https://www.econbiz.de/10009271647
Cover Image
Reporting of book-tax differences for financial and tax purposes : a case study
Sonnier, Blaise M.; Hennig, Cherie J.; Everett, John O.; … - In: Journal of accounting education 30 (2012) 1, pp. 58-79
Persistent link: https://www.econbiz.de/10009685117
Cover Image
Modelle zur Steuerbilanzpolitik - Theorie ohne praktische Anwendung?
Breithecker, Volker; Klapdor, Ralf; Passe, Jens - In: Steuer und Wirtschaft : StuW ; Zeitschrift für die … 32 (2002) 1, pp. 36-47
Persistent link: https://www.econbiz.de/10001646124
Cover Image
Do firms use the deferred tax asset valuation allowance to manage earnings?
Bauman, Christine C.; Bauman, Mark P.; Halsey, Robert F. - In: The journal of the American Taxation Association : a … 23 (2001) Suppl., pp. 27-48
Persistent link: https://www.econbiz.de/10001708419
Cover Image
Discussion of Do firms use the deferred tax asset valuation allowance to manage earnings?
Mills, Lillian F. - In: The journal of the American Taxation Association : a … 23 (2001), pp. 49-51
Persistent link: https://www.econbiz.de/10001708420
Cover Image
Identifying tax-induced earnings management around TRA 86 as a function of prior tax-aggressive behavior
Lopez, Thomas J. - In: The journal of the American Taxation Association : a … 20 (1998) 2, pp. 37-56
Persistent link: https://www.econbiz.de/10001248822
Cover Image
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