Work

Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems

Year: 2014

Type: article

Source: Journal of the American Taxation Association

DOI: 10.2308/atax-50769

Authors: Christoph Watrin, Nadine Ebert, Martin Thomsen

Institution: University of Münster

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2496532728

FWCI: 21.25

Cites: 41

Cited by: 73

Related to: 10