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Autor:
Felix Peter Niggemann
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::61324927cd1f226f937814db9a6ae2a1
https://doi.org/10.2139/ssrn.4087152
https://doi.org/10.2139/ssrn.4087152
Autor:
Felix Peter Niggemann
Publikováno v:
SSRN Electronic Journal.
This paper studies how mandating higher book-tax conformity influences a manager's strategy to misreport financial and taxable incomes in the presence of a financial auditor and subsequently a tax auditor. The main result is that allowing for some di
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a1dfa483c7fc4b135aa383c12395cc51
https://doi.org/10.2139/ssrn.3215367
https://doi.org/10.2139/ssrn.3215367