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Conformity Or Decoupling: A Comparative Analysis Of Different Tax Regimes

Author

Listed:
  • 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)

Abstract

No abstract is available for this item.

Suggested Citation

  • Yutaro Murakami Author_Email: murakami@kbs.keio.ac.jp & Yasuhiro Ohta, 2011. "Conformity Or Decoupling: A Comparative Analysis Of Different Tax Regimes," 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding 2011-268, Conference Master Resources.
    • Handle: RePEc:cms:2icb11:2011-268
    as

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    References listed on IDEAS

    as
    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.
    2. Ali, A & Hwang, LS, 2000. "Country-specific factors related to financial reporting and the value relevance of accounting data," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 1-21.
    3. Graham, Roger C. & King, Raymond D., 2000. "Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand," The International Journal of Accounting, Elsevier, vol. 35(4), pages 445-470, 010.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Conformity; Decoupling; Value relevance; Tax regimes; Strategic tax compliance game;
    All these keywords.

    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General

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