全球智库信息集成服务系统(G2TT): A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w12873
来源ID	Working Paper 12873
	A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
	Douglas A. Shackelford; Joel Slemrod; James M. Sallee
发表日期	2007-01-30
出版年	2007
语种	英语
摘要	This paper models the impact of the tax system and GAAP on the real and financial reporting decisions of corporations. It provides a first step toward joint evaluation of taxation and financial reporting in the standard economic analyses of corporate behavior. The key finding is that value arises from real decisions that provide firms with discretion in their tax and financial reporting. This desire for flexibility modifies the optimal decisions of firms, in theory, and we provide examples that illustrate this behavior in the real world.
主题	Public Economics ; Taxation ; Other ; Accounting, Marketing, and Personnel
URL	https://www.nber.org/papers/w12873
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/570539
推荐引用方式 GB/T 7714	Douglas A. Shackelford,Joel Slemrod,James M. Sallee. A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior. 2007.