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Conformity Or Decoupling: A Comparative Analysis Of Different Tax Regimes

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  • Yutaro Murakami Author_Email: murakami@kbs.keio.ac.jp

    (Graduate School of Business Administration,Keio University,Yokohama,Japan)

  • Yasuhiro Ohta

    (Graduate School of Business Administration,Keio University,Yokohama,Japan)

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    Bibliographic Info

    Paper provided by Conference Master Resources in its series 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding with number 2011-268.

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    Date of creation: Mar 2011
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    Publication status: Published in 2nd ICBER 2011 Proceeding, March 2011
    Handle: RePEc:cms:2icb11:2011-268

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    Web page: http://www.internationalconference.com.my/proceeding.htm

    Related research

    Keywords: Conformity; Decoupling; Value relevance; Tax regimes; Strategic tax compliance game;

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    1. 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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