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pro vyhledávání: '"Peter Niggemann"'
Autor:
Felix Peter Niggemann
Publikováno v:
SSRN Electronic Journal.
Autor:
Astrid Ablasser-Neuhuber, Joachim Bornkamm, Johannes Laitenberger, Tilman Kuhn, Stefan Thomas, Jaime Folguera Crespo, Hartmut Weyer, Wolfgang Kirchhoff, Albrecht Bach, Carl Baudenbacher, Wolfgang Deselaers, Bettina Bergmann, Giulio Cesare Rizza, Franz Jürgen Säcker, Bernd Langeheine, Mark Leddy, Franz Hoffet, Götz Drauz, Juliane Kokott, Kurt Stockmann, Till Müller-Ibold, Silke Heinz, Rainer Bechtold, Daniel Dittert, Axel Reidlinger, George S. Cary, Edurne Navarro Varona, Rüdiger Harms, Katharina Apel, Meinrad Dreher, Ingo Brinker, Burkhard Richter, Petra Pohlmann, Romano Subiotto, Wolfgang Jaeger, Daniel Zimmer, Ulrich Schwalbe, Wulf-Henning Roth, Peter Niggemann, Konrad Ost, Jochen Burrichter, Richard Lyal, Daniela Seeliger, Hanno Wollmann, Markus Wagemann, Martin Klusmann, Michael J. Esser, Mario Siragusa, John Temple Lang, Sarah Beeston, Rupprecht Podszun, Antoine Winckler, Gerhard Wiedemann, Henrik Peytz, Bernard Walle de Ghelcke, Stephan Barthelmess, Marc Zedler, Romina Polley, Andreas Fuchs, Rainer P. Lademann
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7a280f8c3e24ec297d95892849190a60
https://doi.org/10.9785/9783504386054
https://doi.org/10.9785/9783504386054
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