La politique fiscalo-comptable des entreprises françaises: une étude exploratoire

Jean-Luc Rossignol

ACCRA, 2002, vol. 8, issue 1, 89-110

Abstract: The tax variable can act upon the establishment of the various accounting choices ; it permits to establish the firm?s tax and accounting policy. According to the results of our exploratory survey, the existence of such a policy can be justified by a particularly similar organization of the accounting and tax departments and by an essentially taxation perception of the individual accounts usefulness as well.

Keywords: tax; accounting; accounting policy; organization (search for similar items in EconPapers)
Date: 2002
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