Review on tax research in accounting: Is the information given by U.S. GAAP income taxes also provided by IFRS?
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More about this item
Keywords
UTB; valuation allowance; permanently reinvested earnings; book-tax difference; U.S. GAAP; IFRS; tax notes;All these keywords.
JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- 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
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2018-07-09 (Accounting and Auditing)
- NEP-KNM-2018-07-09 (Knowledge Management and Knowledge Economy)
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