Listed companies’ income tax planning and earnings management: Based on China’s capital market
<p><strong>Purpose:</strong> The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which require the listed companies to use the balance sheet liability method for the income tax accounting. Thus, it give us an opportunity to investigate t...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
OmniaScience
2015-04-01
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| Series: | Journal of Industrial Engineering and Management |
| Subjects: | |
| Online Access: | http://www.jiem.org/index.php/jiem/article/view/1310 |