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Causes of the book-tax income gap

Published on 01 Jul 98 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper reports an analysis of tax disclosure data in the financial reports of a sample of listed Auistralian comapnies to identify the major causes of the gap between accounting profit and taxable income.

Author profile:

Alfred V TRAN
Dr Alfred Tran, CPA, is a Senior Lecturer in the School of Accounting and Business Information Systems at the Australian National University.
Current at September 2008 Current at 23 September 2008 Click here to expand/collapse more articles by Alfred V TRAN.
 

 

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