The Changing Relationship between Tax and Financial Reporting in Spain
AbstractThe operational connection between tax and financial reporting has been reported on in detail for a few countries but not for Spain. However, the literature suggests that there was a great reduction in the influence of tax in Spain in the early 1990s. This paper applies the methodology of earlier researchers in order to measure the tax/reporting linkages for Spain at three different dates. We find that Spain is intermediate between France/Germany and USA/UK in the degree of tax influence on financial reporting. We also find that the common belief in a major reduction in tax influence over time can be refuted.
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Bibliographic InfoArticle provided by Taylor and Francis Journals in its journal Accounting in Europe.
Volume (Year): 2 (2005)
Issue (Month): 1 (January)
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Other versions of this item:
- Christopher Nobes & Ester Oliveras & Xavier Puig, 2004. "The changing relationship between tax and financial reporting in Spain," Economics Working Papers 782, Department of Economics and Business, Universitat Pompeu Fabra.
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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