Conformity Or Decoupling: A Comparative Analysis Of Different Tax Regimes
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References listed on IDEAS
- 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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KeywordsConformity; Decoupling; Value relevance; Tax regimes; Strategic tax compliance game;
- M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General
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