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.
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
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