The impact of tax rules on financial reporting in Germany, France, and the UK

International Journal of Accounting

Volumn 34, Issue 1, 1999, Pages 93-119

  Eberhartinger, Eva L E ^a  

^a VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS   (Austria)

Author keywords

Conformity; Financial reporting; France; Germany; Tax link; UK

Indexed keywords

EID: 3843086307     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(99)80005-3     Document Type: Article

References (5)

1. AlNajjar, Fouad and W. Volz. 1991. "The Status of Accounting and its Environment in West Germany: An Overview." The International Journal of Accounting, 26:24.
2. Baconnier, R. 1994. "Unternehmensbesteuerung in Frankreich" in Unternehmensbesteuerung in EU-Staaten, (Edited by J. Lang) Köln: Dr. Otto Schmidt KG: 73.
3. Bastian, Markus and Beaujean, Rainer. 1994. "Bilanzpolitische Gestaltungsmöglichkeiten in Großbritannien" in Internationale Bilanzierung. (Edited by K. Küting and C. P. Weber). Berlin: Neue Wirtschafts-Briefe: 94.
4. Baydoun, Nabil. 1995. "The French Approach to Financial Accounting and Reporting." The International Journal of Accounting, 30:222.
5. Biener, Herbert and Wilhelm Berneke. 1986. Bilanzrichtlinien-Gesetz, Düsseldorf: IDW.