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会计税收差异与审计收费文献综述和参考文献(4)

时间:2022-03-15 23:15来源:毕业论文
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[26] Raymond M。 K。 Wong,Agnes W。 Y。 Lo,Michael Firth。 Managing Discretionary Accruals and Book‐Tax Differences in Anticipation of Tax Rate Increases: Evidence from China[J]。 J Int Financ Manage Account,2015,262:。

[27] Comprix J, Graham R C, Moore J A。 Empirical evidence on the impact of book-tax differences on pergence of opinion among investors[J]。 Journal of the American Taxation Association, 2011, 33(1): 51-78。

[28] Jennie Cho,Jilnaught Wong,Norman Wong。 Book‐Tax Differences and Inland Revenue Audit Adjustments in New Zealand[J]。 Journal of Business Finance & Accounting,2006,339‐10:。

[29] Cazier R A, Rego S O, Tian X S, et al。 Early evidence on the determinants of unrecognized tax benefits[J]。 Ryan J。, Early Evidence on the Determinants of Unrecognized Tax Benefits (September 14, 2009), 2009。

[30] Frank M M, Lynch L J, Rego S O。 Tax reporting aggressiveness and its relation to aggressive financial reporting[J]。 The Accounting Review, 2009, 84(2): 467-496。

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会计税收差异与审计收费文献综述和参考文献(4):http://www.youerw.com/wenxian/lunwen_91110.html
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