Exploració per tema "Book-tax differences"
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Listed companies’ income tax planning and earnings management: based on China’s capital market
(OmniaScience, 2015-04)
Article
Accés obertPurpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which require the listed companies to use the balance sheet liability method for the income tax accounting. Thus, ...