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The effect of IFRS adoption and law enforcement on book tax aggressiveness : evidence from Asean countries

Damayanti, Theresia Woro - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 284-292

Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms' total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN countries. Our sample is 29,504 firm-year...

Persistent link: https://www.econbiz.de/10012221225

The influence factors of the complementary level of financial and tax aggressiveness in Indonesia

Amriza, Salsabila Anggiani; Rachmawati, Nurul Aisyah - 2021

Persistent link: https://www.econbiz.de/10012659337

Trends in the sources of permanent and temporary book-tax differences during the Schedule M-3 Era

Gaertner, Fabio B.; Laplante, Stacie K.; Lynch, Daniel P. - In: National tax journal 69 (2016) 4, pp. 785-808

Persistent link: https://www.econbiz.de/10011620358

The relationship between the management of book income and taxable income under a moderate level of book-tax conformity

Chen, Ester; Gavious, Ilanit; Yosef, Rami - In: Journal of accounting, auditing & finance 28 (2013) 4, pp. 323-347

Persistent link: https://www.econbiz.de/10010228837

Characterizing true book-tax differences : evidence from linked financial and tax accounts

Zinn, Benedikt; Spengel, Christoph; Nicolay, Katharina - In: Die Betriebswirtschaft : DBW 76 (2016) 3, pp. 213-231

Persistent link: https://www.econbiz.de/10011639573

The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption

Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 57 (2017) 3, pp. 681-699

Persistent link: https://www.econbiz.de/10011798920

Financial reporting and book-tax conformity : a review of the issues

Menicacci, Luca - In: Financial reporting : journal of financial communication (2022) 1, pp. 41-77

Persistent link: https://www.econbiz.de/10013326302

Tax planning activities and firm value : a dynamic panel analysis

Kirkpatrick, Alan K.; Radicic, Dragana - In: Advances in taxation 27 (2020), pp. 103-123

Persistent link: https://www.econbiz.de/10012391936

Book-tax differences and future earnings changes

Jackson, Mark - In: The journal of the American Taxation Association : a … 37 (2015) 2, pp. 49-73

Persistent link: https://www.econbiz.de/10011625694

Steuern und electronic commerce : Möglichkeiten und Grenzen der Steuergestaltung

Strunk, Günther (ed.) - 2000

Persistent link: https://www.econbiz.de/10001406256

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