Financial accounting for deferred taxes: a systematic review of empirical evidence
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DOI: 10.1007/s11301-021-00233-w
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- repec:eme:jaar00:jaar-11-2016-0106 is not listed on IDEAS
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More about this item
Keywords
Deferred taxes; Earnings management; Income taxes; Value relevance; International Financial Reporting Standards; US Generally Accepted Accounting Principles;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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