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Evolving Connections Between Tax and Financial Reporting in Italy
15 references·3 citing·41 second hop
Evolving Connections Between Tax and Financial Reporting in Italy (2013)Evolving Connections Between Tax and Fina…The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK (2010)The Influence of Tax on IFRS …Accounting Classification in the IFRS Era (2008)Accounting Classification in …What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective (2007)What if IFRS were a Tax Base?…The adoption of IFRS in South Eastern Europe: the case of Greece (2006)The adoption of IFRS in South…Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption (2006)Modelling the links between t…The Changing Relationship between Tax and Financial Reporting in Spain (2005)The Changing Relationship bet…International Financial Reporting Convergence: Evidence from Three Continental European Countries (2005)International Financial Repor…LARGE ACCOUNTING FIRMS’ SURVEY REVEALS EMERGENCE OF “TWO STANDARD” SYSTEM IN THE EUROPEAN UNION (2004)LARGE ACCOUNTING FIRMS’ SURVE…International Accounting Standards: A "Starting Point" for a Common European Tax Base? (2004)International Accounting Stan…Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey (2004)Convergence with IFRS in an e…Accounting change in Norway (2003)Accounting change in NorwayTowards a General Model of the Reasons for International Differences in Financial Reporting (1998)Towards a General Model of th…International Variations in the Connections Between Tax and Financial Reporting (1998)International Variations in t…Accounting and taxation in Europe — A comparative overview (1996)Accounting and taxation in Eu…Comparative International Accounting (1981)Comparative International Acc…Accrual management as an indication of money laundering through legally registered Mafia firms in Italy (2017)Accrual management as an indi…Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36 (2016)Insights on CFOs’ Perceptions…Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market (2014)Are IFRS value-relevant for s…Legal Determinants of External Finance (1997)Law and Finance (1998)The effect of international institutional factors on properties of accounting earnings (2000)Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009)Impact of IFRS in New Zealand on Accounts and Earnings Quality (2010)Measuring and Reporting Income in Europe (2011)Earnings management under German GAAP versus IFRS (2005)The survival of international differences under IFRS: towards a research agenda (2006)Financial statement effects of adopting international accounting standards: the case of Germany (2007)Firm Size and National Profiles of IFRS Policy Choice (2013)National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants (2014)Implementación de norma internacional de inventarios en Colombia (2015)The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)Comparative International Accounting (2003)Implementing IFRS: A Case Study of the Czech Republic (2004)Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia (2006)The rise of the digital economy: Rethinking the taxation of multinational enterprises (2019)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Culture's Consequences: International Differences in Work-Related Values. (1983)The determinants of Internet financial reporting (2002)An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan (2007)Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany (2008)International Accounting and Multinational Enterprises (1981)A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)Governance Structure and Firm Performance in Private Family Firms (2015)Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault (2006)The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010)International Accounting Standards Board (IASB) (2011)Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive (2017)Hofstede never studied culture (2003)Board composition, CEO duality and performance among Malaysian listed companies (2004)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)The relevance of IFRS to an emerging market: evidence from Greece (2010)The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany (2012)Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries (2013)Evidence of the effect of domicile on corporate average effective tax rates in the European Union (2002)The distribution of earnings relative to targets in the European Union (2006)On Researching into the Use of IFRS by Private Entities in Europe (2010)Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment (2006)IAS/IFRS in Belgium: Quantitative analysis of the impact on the tax burden of companies (2007)The European Commission's proposal for a common consolidated corporate tax base (2008)
this work references cited by second hop

References

  • 1981Comparative International Accounting672 cited
  • 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
  • 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
  • 2005International Financial Reporting Convergence: Evidence from Three Continental European Countries148 cited
  • 1998International Variations in the Connections Between Tax and Financial Reporting143 cited
  • 2008Accounting Classification in the IFRS Era134 cited
  • 1996Accounting and taxation in Europe — A comparative overview97 cited
  • 2006Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption65 cited
  • 2010The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK63 cited
  • 2004International Accounting Standards: A "Starting Point" for a Common European Tax Base?62 cited
  • 2004LARGE ACCOUNTING FIRMS’ SURVEY REVEALS EMERGENCE OF “TWO STANDARD” SYSTEM IN THE EUROPEAN UNION61 cited
  • 2007What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective49 cited
  • 2003Accounting change in Norway45 cited
  • 2005The Changing Relationship between Tax and Financial Reporting in Spain

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43 cited
  • 2006The adoption of IFRS in South Eastern Europe: the case of Greece42 cited
  • Cited by

    • 2017Accrual management as an indication of money laundering through legally registered Mafia firms in Italy32 cited
    • 2014Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market29 cited
    • 2016Insights on CFOs’ Perceptions about Impairment Testing Under IAS 3629 cited