Conformity Or Decoupling: A Comparative Analysis Of Different Tax Regimes
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Bibliographic InfoPaper provided by Conference Master Resources in its series 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding with number 2011-268.
Date of creation: Mar 2011
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Publication status: Published in 2nd ICBER 2011 Proceeding, March 2011
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Conformity; Decoupling; Value relevance; Tax regimes; Strategic tax compliance game;
Find related papers by JEL classification:
- M0 - Business Administration and Business Economics; Marketing; Accounting - - General
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- Atwood, T.J. & Drake, Michael S. & Myers, Linda A., 2010. "Book-tax conformity, earnings persistence and the association between earnings and future cash flows," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 111-125, May.
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