The Impact of Tax Incentives, Political Costs, Litigation Risk and Equity Valuation on Accounting Conservatism
In Indonesia, as in other countries, according to the requirements of the tax authorities, there is a need for reconciliation to match accounting profit and fiscal profit. Some rules are allowed in accounting standards but not in taxation. In reducing losses, the company must provide evidence of tra...
| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
| Published: |
Institute of Accounting and Finance
2021-12-01
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| Series: | Облік і фінанси |
| Subjects: | |
| Online Access: | http://www.afj.org.ua/pdf/866-vpliv-podatkovih-stimuliv-politichnih-vitrat-riziku-sudovih-procesiv-ta-ocinki-vlasnogo-kapitalu-na-konservatizm-buhgalterskogo-obliku.pdf |