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International Variations in the Connections Between Tax and Financial Reporting

Citations

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Cited by:

  1. Luca Menicacci, 2022. "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 41-77.
  2. Danuše Nerudová, 2009. "The Relation between Financial Reporting Rules and Rules for Tax Base Determination [Vazba mezi pravidly účetního výkaznictví a pravidly pro stanovení základu daně]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(2), pages 46-56.
  3. Daniela Kynclová, 2012. "Method of Converting Accounting Data for Tax Purposes in Relation to Long-term Tangible Property [Metodika konverze účetních dat pro daňové účely v oblasti dlouhodobého hmotného majetku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(3), pages 81-92.
  4. 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.
  5. Marcela Žárová, 2007. "Critical View of Relation between Tax and Financial Reporting with the Emphasis on Existence of Two Financial Reporting Systems in One Jurisdiction [Kritický pohled na vztah daní a účetnictví v Nor," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(1), pages 74-81.
  6. Jaafar, Aziz & Thornton, John, 2015. "Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 435-457.
  7. Burca Valentin, PhD candidate & Assist.Nagy Mariana, PhD professor, 2014. "Clusters Describing Ifrs Adoption Stage," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 15-30, November.
  8. Wiem Dridi & Boubaker Adel, 2016. "Book-Tax Differences and the Persistence of Earnings and Accruals: Tunisian Evidence," Asian Social Science, Canadian Center of Science and Education, vol. 12(6), pages 193-193, June.
  9. Barbe, Odile & Didelot, Laurent & Ashta, Arvind, 2014. "From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 242-256.
  10. Antony Ting & Sidney J. Gray, 2019. "The rise of the digital economy: Rethinking the taxation of multinational enterprises," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(9), pages 1656-1667, December.
  11. Leszek Borowiec & Barbara Wyrzykowska & Marzena Kacprzak & Agnieszka Król & Emilia Wolińska, 2024. "Operating Costs in the Polish Energy Sector: Challenges for Capital Groups," Energies, MDPI, vol. 17(23), pages 1-19, November.
  12. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
  13. Gomez Biscarri, Javier & Lopez Espinosa, German, 2008. "The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model," Journal of Multinational Financial Management, Elsevier, vol. 18(4), pages 369-388, October.
  14. José Ramón Sánchez-Serrano & David Alaminos & Francisco García-Lagos & Angela M. Callejón-Gil, 2020. "Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks," Mathematics, MDPI, vol. 8(8), pages 1-14, August.
  15. Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2013. "Evolving Connections Between Tax and Financial Reporting in Italy," Accounting in Europe, Taylor & Francis Journals, vol. 10(1), pages 43-70, June.
  16. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
  17. 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.
  18. 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.
  19. 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, vol. 1(1), pages 594-601, July.
  20. Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2010. "Wages and prices in Europe before and after the onset of the Monetary Union," Economics and Quantitative Methods qf1010, Department of Economics, University of Insubria.
  21. Leszek Borowiec & Marzena Kacprzak & Agnieszka Król, 2023. "Information Value of Individual and Consolidated Financial Statements for Indicative Liquidity Assessment of Polish Energy Groups in 2018–2021," Energies, MDPI, vol. 16(9), pages 1-16, April.
  22. 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.
  23. Costel Istrate, 2011. "Substance Over Form In A Romanian Book-Tax Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 29-39, july.
  24. Araceli Mora Enguidanos & Juan Manuel García Lara & Beatriz García Osma & Ana Gisbert Clemente, 2004. "La Comparabilidad De La Información Contable En Europa: Efectos De La Manipulación Contable Sobre El Nivel De Conservadurismo," Working Papers. Serie EC 2004-14, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  25. Giulio Greco, 2023. "Book Review. Luca Menicacci, Book-Tax Conformity in the IFRS era. Evidence from Italian Listed Companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2023(1), pages 135-139.
  26. Petr Habanec & Hana Bohušová, 2017. "Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo-Saxon Reporting System," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(6), pages 1917-1924.
  27. 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, vol. 1(15), pages 1-7.
  28. 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, vol. 1(1), pages 496-502, July.
  29. Palea, Vera, 2014. "Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(1), pages 1-17.
  30. Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick, 2020. "Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
  31. Whittington, Mark, 2000. "Problems in Comparing Financial Performance Across International Boundaries: A Case Study Approach," The International Journal of Accounting, Elsevier, vol. 35(3), pages 399-413, September.
  32. Schanz, Deborah & Schanz, Sebastian, 2009. "Zur Unmaßgeblichkeit der Maßgeblichkeit: Divergieren oder konvergieren Handels- und Steuerbilanz?," arqus Discussion Papers in Quantitative Tax Research 78, arqus - Arbeitskreis Quantitative Steuerlehre.
  33. 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.
  34. Nexhmie Berisha Vokshi, 2018. "The Connection between Accounting and Taxation from the Perspective of Preparing the Financial Statements," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 34-47.
  35. repec:ers:journl:v:vi:y:2018:i:4:p:34-47 is not listed on IDEAS
  36. Adela Deaconu & Dan Dacian Cuzdriorean, 2016. "Accounting and the state in post-communist Romania," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 59-93.
  37. repec:eur:ejesjr:372 is not listed on IDEAS
  38. Zimmermann, Jochen & Volmer, Philipp & Werner, Jörg, 2006. "New governance modes for Germany's financial reporting system," TranState Working Papers 34, University of Bremen, Collaborative Research Center 597: Transformations of the State.
  39. repec:dau:papers:123456789/2091 is not listed on IDEAS
  40. 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, vol. 1(1), pages 894-900, July.
  41. Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2016. "Book-tax conformity and reporting behavior: A quasi-experiment," ZEW Discussion Papers 16-008, ZEW - Leibniz Centre for European Economic Research.
  42. Dan Dacian Cuzdriorean & Dumitru MatiÅŸ, 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, vol. 1(14), pages 1-2.
  43. Juan Manuel García Lara & Beatriz García Osma & Araceli Mora, 2005. "The Effect of Earnings Management on the Asymmetric Timeliness of Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 691-726, April.
  44. Lamb, Margaret, 2001. "'Horrid appealing': accounting for taxable profits in mid-nineteenth century England," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 271-298, April.
  45. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
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