IDEAS home Printed from https://ideas.repec.org/a/taf/acceur/v2y2005i1p195-207.html
   My bibliography  Save this article

The Changing Relationship between Tax and Financial Reporting in Spain

Author

Listed:
  • Ester Oliveras
  • Xavier Puig

Abstract

The 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.

Suggested Citation

  • Ester Oliveras & Xavier Puig, 2005. "The Changing Relationship between Tax and Financial Reporting in Spain," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
  • Handle: RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207 DOI: 10.1080/09638180500379020
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09638180500379020
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version below or search for a different version of it.

    Other versions of this item:

    References listed on IDEAS

    as
    1. Jose Lainez & Jose Jarne & Susana Callao, 1999. "The Spanish accounting system and international accounting harmonization," European Accounting Review, Taylor & Francis Journals, pages 93-113.
    2. Canova, Fabio & de Nicolo, Gianni, 2003. "On the sources of business cycles in the G-7," Journal of International Economics, Elsevier, vol. 59(1), pages 77-100, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013. "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, pages 1-7.
    2. Vera Palea, 2012. "Are IFRS Value-Relevant for Separate Financial Statements? Evidence from the Italian Stock Market," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201211, University of Turin.
    3. Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia, 2012. "The Relationship Between Accounting And Taxation - The Romanian Accounting Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, pages 894-900.
    4. Costel Istrate, 2011. "Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie," Post-Print hal-00650468, HAL.
    5. Gabriele Guggiola, 2010. "IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review," Economics and Quantitative Methods qf1002, Department of Economics, University of Insubria.
    6. Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2010. "Evolving Connections Between Tax and Financial Reporting in Italy," Economics and Quantitative Methods qf1001, Department of Economics, University of Insubria.
    7. Palea Vera, 2013. "Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201309, University of Turin.
    8. Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter, 2011. "A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, pages 594-601.
    9. Costel ISTRATE, 2011. "Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 8, pages 43-61, December.
    10. Cuzdriorean Dan Dacian, 2010. "The Relationship Between Accounting And Taxation: A Brief International Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, pages 496-502.
    11. Dan Dacian Cuzdriorean & Dumitru Matis, 2012. "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, pages 1-2.

    More about this item

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Longhurst). General contact details of provider: http://www.tandfonline.com/RAIE20 .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.