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The relationship between accounting and taxation
13 references·1 citing·34 second hop
The relationship between accounting and taxation (2002)The relationship between accounting and t…Value and Capital: An Inquiry into Some Fundamental Principles of Economic Theory (2021)Value and Capital: An Inquiry…Earnings announcements and competing information (2002)Earnings announcements and co…Relationship of tax and financial accounting rules in Anglo-Saxon countries (1998)Relationship of tax and finan…International Variations in the Connections Between Tax and Financial Reporting (1998)International Variations in t…The Economics of Taxation: Principles, Policy, and Practice (1996)The Economics of Taxation: Pr…Accounting and taxation in Europe — A comparative overview (1996)Accounting and taxation in Eu…Pressures and conflicts in moving towards harmonization of accounting practice: the Hungarian experience (1995)Pressures and conflicts in mo…An Empirical test of a Judgemental International Classification of Financial Reporting Practices (1993)An Empirical test of a Judgem…The Relationship of Financial and Tax Accounting in Germany: A Major Reason for Disharmony in Europe (1992)The Relationship of Financial…Report of the Committee of Independent Experts on company taxation. Executive summary. March 1992 (1992)Report of the Committee of In…Blueprints for Basic Tax Reform (1984)Blueprints for Basic Tax Refo…Comparative International Accounting (1981)Comparative International Acc…Pathways to Tax Reform (1973)Pathways to Tax ReformInteraction between tax and accounting practice: Accounting for stock-in-trade (2005)Interaction between tax and a…The Application and Misapplication of Factor Analysis in Marketing Research (1981)A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)Multinational Business Finance. (1984)Impression management: the case of inter-country financial graphs (2000)Culture, Institutional Factors and Differences in Environmental Disclosure Between Canada and the United States (2001)Accounting Classification in the IFRS Era (2008)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)Changes in the value-relevance of earnings and book values over the past forty years (1997)Have Financial Statements Lost Their Relevance? (1999)The Boundaries of Financial Reporting and How to Extend Them (1999)Determinants of the Informativeness of Analyst Research (2002)The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports (2007)On the relationship between analyst reports and corporate disclosures: Exploring the roles of information discovery and interpretation (2009)Risk, Futures Pricing, and the Organization of Production in Commodity Markets (1988)The microfoundations project in general equilibrium theory (1994)Classical thermodynamics and economic general equilibrium theory (2007)Tax Reform and U.S. Economic Growth (1990)Understanding Attitudes Toward Progressive Taxation (1994)Do We Now Collect Any Revenue From Taxing Capital Income? (2003)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)INFLATION AND THE TAXATION OF CAPITAL INCOME IN THE CORPORATE SECTOR (1979)The causes of government expenditure growth: A survey of the U.S. evidence (1985)The Evolution of Policy Ideas: Tax Policy in the 20 th Century (2003)Evidence of the effect of domicile on corporate average effective tax rates in the European Union (2002)Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption (2006)The distribution of earnings relative to targets in the European Union (2006)Accounting diversity and firm valuation (1998)On Researching into the Use of IFRS by Private Entities in Europe (2010)
this work references cited by second hop

References

  • 1981Comparative International Accounting672 cited
  • 2021Value and Capital: An Inquiry into Some Fundamental Principles of Economic Theory299 cited
  • 1973Pathways to Tax Reform270 cited
  • 2002Earnings announcements and competing information247 cited
  • 1984Blueprints for Basic Tax Reform207 cited
  • 1993An Empirical test of a Judgemental International Classification of Financial Reporting Practices152 cited
  • 1998International Variations in the Connections Between Tax and Financial Reporting143 cited
  • 1996Accounting and taxation in Europe — A comparative overview97 cited
  • 1996The Economics of Taxation: Principles, Policy, and Practice95 cited
  • 1992The Relationship of Financial and Tax Accounting in Germany: A Major Reason for Disharmony in Europe79 cited
  • 1992Report of the Committee of Independent Experts on company taxation. Executive summary. March 199268 cited
  • 1995Pressures and conflicts in moving towards harmonization of accounting practice: the Hungarian experience30 cited
  • 1998Relationship of tax and financial accounting rules in Anglo-Saxon countries30 cited

Cited by

  • 2005Interaction between tax and accounting practice: Accounting for stock-in-trade24 cited

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