The Resource Financial reporting, tax and real decisions : toward a unifying framework

Financial reporting, tax and real decisions : toward a unifying framework

Label
Financial reporting, tax and real decisions : toward a unifying framework
Title
Financial reporting, tax and real decisions : toward a unifying framework
Creator
Subject
Language
eng
Summary
This paper provides a first step toward joint evaluation of taxation and financial reporting in the standard economic analyses of corporate behaviour. It develops a framework that formalizes the idea that the attractiveness of some investment decisions is enhanced because they provide managers with discretion over the timing of taxable income and/or book income. It then examines from this perspective several current examples of tax and accounting issues
Citation source
In: International tax and public finance. - Norwell. - Vol. 18 (2011),
http://library.link/vocab/creatorName
  • Shackelford, D.A
  • Slemrod, J
  • Sallee, J.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • financial statement
  • accounting
Label
Financial reporting, tax and real decisions : toward a unifying framework
Instantiates
Publication
Label
Financial reporting, tax and real decisions : toward a unifying framework
Publication

Library Locations

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      52.37366609999999 4.9336932
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