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Keywords: Tax rules
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2023) 25 (4): 465–487.
Published: 31 August 2023
... analyzed how IAS 12 affects deferred taxes and their effect on the market valuation. The authors find that certain accounting standards may not be relevant to the capital market. Accounting rules Tax rules Accounting standards Financial statements Accounting for income tax remains one...
