Citations (19)
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Alessandro Mura. (2023) Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms. Accounting in Europe 20:3, pages 304-338.
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Christopher Nobes. (2020) A half-century of Accounting and Business Research: the impact on the study of international financial reporting. Accounting and Business Research 50:7, pages 693-701.
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Elena Fernández-Rodríguez & Antonio Martínez-Arias. (2015) La discrecionalidad en las diferencias temporarias entre Contabilidad y Fiscalidad. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 44:2, pages 180-207.
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Erlend Kvaal & Christopher Nobes. (2013) International Variations in Tax Disclosures. Accounting in Europe 10:2, pages 241-273.
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Giovanna Gavana, Gabriele Guggiola & Anna Marenzi. (2013) Evolving Connections Between Tax and Financial Reporting in Italy. Accounting in Europe 10:1, pages 43-70.
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Brenda Van Tendeloo & Ann Vanstraelen. (2008) Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. European Accounting Review 17:3, pages 447-469.
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Articles from other publishers (13)
Leszek Borowiec, Marzena Kacprzak & Agnieszka Król. (2023) Information Value of Individual and Consolidated Financial Statements for Indicative Liquidity Assessment of Polish Energy Groups in 2018–2021. Energies 16:9, pages 3670.
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Marijana Zimonjić & Bojan Zimonjić. (2023) Establishing real productivity of employees in companies in non-standard business conditions such as COVID and others. Megatrend revija 20:1, pages 135-146.
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Yana Ustinova. 2023. Financial Crimes. Financial Crimes
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José Ramón Sánchez-Serrano, David Alaminos, Francisco García-Lagos & Angela M. Callejón-Gil. (2020) Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks. Mathematics 8:8, pages 1288.
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Jelena Vitomir, Sonja Tomaš-Miskin & Bogdan Laban. (2019) Correlation of the level of salaries of employees in medium-sized agricultural enterprises and individual farms and the impact on top management. Ekonomika poljoprivrede 66:3, pages 811-822.
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Christopher Nobes. (2018) Lessons from misclassification in international accounting. The British Accounting Review 50:3, pages 239-254.
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Adela Deaconu & Dan Dacian Cuzdriorean. (2016) On the tax-accounting linkage in the European emerging context. Journal of Accounting in Emerging Economies 6:3, pages 206-231.
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Odile Barbe, Laurent Didelot & Arvind Ashta. (2014) From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case. Research in Accounting Regulation 26:2, pages 242-256.
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Vera Palea. (2014) Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market. Journal of International Accounting, Auditing and Taxation 23:1, pages 1-17.
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Laura Arnedo, Fermín Lizarraga & Santiago Sánchez. (2011) The role of accounting accruals for the prediction of future cash flows: evidence from Spain. SERIEs 3:4, pages 499-520.
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Erlend Kvaal & Christopher Nobes. (2013) The Development of Book-Tax Differences in Seven Major Countries. SSRN Electronic Journal.
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Vera Palea. (2013) Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market. SSRN Electronic Journal.
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Odile Barbe, Laurent Didelot & Arvind Ashta. (2011) From Disconnected to Integrated Tax and Financial Systems: A Post-IFRS Evaluation of Evolution of Tax and Financial Reporting Relationships Based on the French Case. SSRN Electronic Journal.
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