A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
收藏NBER2007-01-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w12873
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资源简介：
This paper models the impact of the tax system and GAAP on the real and financial reporting decisions of corporations. It provides a first step toward joint evaluation of taxation and financial reporting in the standard economic analyses of corporate behavior. The key finding is that value arises
提供机构：
美国国家经济研究局
创建时间：
2007-01-01
