Lost in Translation: Detecting Tax Shelter Activity in Financial Statements
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- Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014. "Evidence on book-tax differences and disclosure quality based on the notes to the financial statements," ZEW Discussion Papers 14-047, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
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- Michelle Hanlon & Terry Shevlin, 2005. "Book-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Chapters,in: Tax Policy and the Economy, Volume 19, pages 101-134 National Bureau of Economic Research, Inc.
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