International Variations in the Connections Between Tax and Financial Reporting

Margaret G. Lamb · Christopher William Nobes · Alan Parry Roberts

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Accounting Theory and Financial Reporting Taxation and Legal Issues Corporate Taxation and Avoidance

Abstract

This paper constructs a method for assessing the degree of connection between tax rules and practices and financial reporting rules and practices in a country. Five types of connection and disconnection are suggested, and 15 arenas of accounting are proposed for assessment on this basis. The method is applied to four countries, partly in order to test the claim of a clear distinction between Anglo-Saxon and continental European countries.

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2003Comparative International Accounting 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.1981Comparative International Accounting 2020Accounting in Organizations and Society 1973Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence

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