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| Titel: |
The Changing Relationship between Tax and Financial Reporting in Spain |
| Auteur: |
Oliveras, Ester Puig, Xavier |
| Verschenen in: |
Accounting in Europe |
| Paginering: | Jaargang 2 (2007) nr. 1 pagina's 195-207 |
| Jaar: |
2007 |
| Inhoud: |
The operational connection between tax and financial reporting has been reported on in detail for a few countries but not for Spain. However, the literature suggests that there was a great reduction in the influence of tax in Spain in the early 1990s. This paper applies the methodology of earlier researchers in order to measure the tax/reporting linkages for Spain at three different dates. We find that Spain is intermediate between France/Germany and USA/UK in the degree of tax influence on financial reporting. We also find that the common belief in a major reduction in tax influence over time can be refuted. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 9 van 9 gevonden artikelen
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