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The Impact of Tax Rules on Financial Reporting in Germany, France, and the UK

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  • Eberhartinger, Eva L. E.

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  • Eberhartinger, Eva L. E., 1999. "The Impact of Tax Rules on Financial Reporting in Germany, France, and the UK," The International Journal of Accounting, Elsevier, vol. 34(1), pages 93-119.
    • Handle: RePEc:eee:accoun:v:34:y:1999:i:1:p:93-119
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    References listed on IDEAS

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    1. Margaret Lamb, 1996. "The relationship between accounting and taxation: The United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 933-949.
    2. Alain Burlaud & Michel Messina & Peter Walton, 1996. "Depreciation: concepts and practices in France and the UK," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 299-316.
    3. A. Frydlender & D. Pham, 1996. "Relationships between accounting and taxation in France," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 845-857.
    4. R. H. Parker, 1996. "Harmonizing the notes in the UK and France: a case study in de jure harmonization," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 317-337.
    5. Alain Burlaud & Michel Messina & Peter Walton, 1996. "Depreciation. Concepts and Practices in France and the UK," Post-Print halshs-00405145, HAL.
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    Cited by:

    1. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
    2. Jose Antonio de Franca & Osvaldo Candido da Silva Filho & Wilfredo Sosa Sandoval, 2019. "Marginal Effect of Direct Tax on Profits: A Study on the Taxation of the Finance Industry in Brazil," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(3), pages 1-11, March.
    3. Bernard, Darren, 2016. "Is the risk of product market predation a cost of disclosure?," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 305-325.
    4. Jens M�ller, 2014. "The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes - Lessons to be Learnt from Past Experience," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 117-141, May.
    5. Ball, Ray & Shivakumar, Lakshmanan, 2005. "Earnings quality in UK private firms: comparative loss recognition timeliness," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 83-128, February.
    6. repec:dau:papers:123456789/2091 is not listed on IDEAS
    7. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013. "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, vol. 48(2), pages 218-247.

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