Book-tax differences and internal revenue service adjustments
Lf Mills
Journal of Accounting Research, 1998, vol. 36, issue 2, 343-356
Keywords: Taxation; Book-Tax conformity; IRS; Earnings management (search for similar items in EconPapers)
JEL-codes: G14 H25 K34 M41 (search for similar items in EconPapers)
Date: 1998
References: Add references at CitEc
Citations: View citations in EconPapers (125)
Downloads: (external link)
http://www.jstor.org/stable/pdf/2491481.pdf (application/pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:36:y:1998:i:2:p:343-356
Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0021-8456
DOI: 10.2307/2491481
Access Statistics for this article
Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman
More articles in Journal of Accounting Research from Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().