IFRS Adoption for Accounting and Tax Purposes: An Issue Based on the Czech Republic as Compared with Other European Countries

Author:

Jirásková Simona,Molín Jan

Publisher

Elsevier BV

Subject

General Economics, Econometrics and Finance

Reference20 articles.

1. The Relative Informativeness of Accounting Disclosures in Different Countries;Alford;Journal of Accounting Research,1993

2. The Importance of Reporting Incentives: Earnings management in European Private and Public Firms;Burgstahler;Accounting Review,2006

3. Carhan, I. – Novack, J. (2002): Two Birds, One Stone, Would Firms Inflate Earnings if it Meant More Taxes?. Forbes 169 (March 2):40.

4. The relationship between accounting and taxation insight the European Union: The influence of the international accounting regulation;Cuzdriorean;Annales Universitatis Apulensis Series Oeconimica, no.,2012

5. Earnings Management;Desai;Corporate Tax Shelters, and Book-Tax Alignment. National Tax Journal,2009

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