search query: @indexterm taxation / total: 1872
reference: 150 / 1872
| Author: | Nobes, C. Schwencke, H.R. |
| Title: | Modelling the links between tax and financial reporting: a longitudinal examination of Norway over 30 years up to IFRS adoption |
| Journal: | European Accounting Review
2006 : VOL. 15:1, p. 63-87 |
| Index terms: | accounting standards financial accounting financial reporting taxation |
| Language: | eng |
| Abstract: | This article examines the operational links between tax and financial reporting by using the case of Norway over a 30-year period up to the adoption of IFRS accounting standards. The model takes account of the purposes for accounting and the reactions of tax and financial reporting authorities. |
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