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Autore
Menicacci, Luca

Titolo
Financial reporting and book-tax conformity: A review of the issues
Periodico
Financial reporting
Anno: 2022 - Fascicolo: 1 - Pagina iniziale: 41 - Pagina finale: 77

This work reviews accounting research on book-tax conformity (BTC) with specific reference to financial reporting issues. There is an ongoing debate in the accounting literature about the impact of BTC levels (weak/strong) on accounting quality and on tax avoidance.



SICI: 2036-671X(2022)1<41:FRABCA>2.0.ZU;2-S
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=70949&Tipo=Articolo PDF

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