An empirical analysis of book-tax reporting difference and tax noncompliance behavior in China
The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial r...
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| Format: | Others |
| Language: | en |
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Digital Commons @ Lingnan University
2005
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| Online Access: | https://commons.ln.edu.hk/acct_etd/13 https://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1012&context=acct_etd |