Essays on the information content of book-tax differences:
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
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München
2014
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| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 133 Seiten |
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Datensatz im Suchindex
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| adam_text | ESSAYS ON THE INFORMATION CONTENT OF BOOK-TAX DIFFERENCES
INAUGURAL-DISSERTATION
ZUR ERLANGUNG DES GRADES DOCTOR OECONOMIAE PUBLICAE (DR. OEC. PUBL.)
AN DER LUDWIG-MAXIMILIANS-UNIVERSITST MIINCHEN
VORGELEGT VON
ALEXANDER CHRISTIAN WILD
MIINCHEN
2014
HTTP://D-NB.INFO/1078511888
CONTENTS
LIST OF FIGURES ILL
LIST OF TABLES V
LIST OF ABBREVIATIONS VII
LIST OF SYMBOLS XI
1 INTRODUCTION 1
2 EARNINGS PERSISTENCE AND THE INFORMATION CONTENT OF DEFERRED TAXES
UNDER
IAS 12: EVIDENCE FROM A TRADITIONAL ONE-BOOK COUNTRY 7
2.1 INTRODUCTION 8
2.2 INSTITUTIONAL BACKGROUND 10
2.3 LITERATURE REVIEW 13
2.4 HYPOTHESES DEVELOPMENT 14
2.5 SAMPLE SELECTION AND DESCRIPTIVE STATISTICS 16
2.5.1 SAMPLE SELECTION 16
2.5.2 REGRESSION VARIABLES AND DESCRIPTIVE STATISTICS 18
2.6 EMPIRICAL DESIGN AND RESULTS: TESTS OF EARNINGS PERSISTENCE 21
2.6.1 BASIC EARNINGS PERSISTENCE MODELS 21
2.6.2 SOURCES OF BOOK-TAX DIFFERENCES 28
2.6.3 ROBUSTNESS CHECKS 30
2.7 CONCLUSION 35
APPENDIX TO CHAPTER 2 37
3 BOOK-TAX CONFORMITY, EARNINGS PERSISTENCE, AND LARGE BOOK-TAX
DIFFERENCES -
AN INTERNATIONAL STUDY 41
3.1 INTRODUCTION 42
3.2 PRIOR RESEARCH AND HYPOTHESES DEVELOPMENT 44
3.2.1 PRIOR RESEARCH 44
3.2.2 HYPOTHESES DEVELOPMENT 47
3.3 MODEL DEVELOPMENT 48
3.3.1 MEASURING BOOK-TAX CONFORMITY 48
3.3.2 EARNINGS PERSISTENCE ACROSS BOOK-TAX CONFORMITY LEVELS 50
3.3.3 LARGE BOOK-TAX DIFFERENCES ACROSS BOOK-TAX CONFORMITY LEVELS 51
I
3.4 SAMPLE SELECTION AND DESCRIPTIVE STATISTICS 52
* 3.4.1 SAMPLE SELECTION 52
3.4.2 DESCRIPTIVE STATISTICS 57
3.5 MULTIVARIATE RESULTS 60
3.5.1 REGRESSION RESULTS 60
3.5.2 ROBUSTNESS CHECKS 64
3.5.3 DIFFERENCES IN INSTITUTIONAL AND ACCOUNTING STRUCTURES ACROSS
COUNTRIES 68
3.6 CONCLUSION 74
4 BOOK-TAX DIFFERENCES AND AUDIT FEES: EVIDENCE FROM GERMANY 77
4.1 INTRODUCTION 78
4.2 INSTITUTIONAL BACKGROUND AND LITERATURE REVIEW 80
4.2.1 INSTITUTIONAL BACKGROUND ON STATUTORY AUDITS AND ENFORCEMENT IN
GERMANY 80
4.2.2 LITERATURE REVIEW 82
4.3 MODEL AND HYPOTHESES DEVELOPMENT 84
4.3.1 GAME THEORETIC MODEL 84
4.3.2 EQUILIBRIUM AND HYPOTHESES DEVELOPMENT 89
4.4 SAMPLE SELECTION AND DESCRIPTIVE STATISTICS 91
4.4.1 SAMPLE SELECTION 91
4.4.2 REGRESSION VARIABLES AND DESCRIPTIVE STATISTICS 91
4.5 EMPIRICAL TESTS OF AUDITOR RISK ASSESSMENT 95
4.5.1 BASIC AUDIT FEE MODEL 95
4.5.2 TESTS FOR TAX AVOIDANCE 101
4.5.3 ROBUSTNESS CHECKS 103
4.6 DISCUSSION AND CONCLUSION 107
APPENDIX TO CHAPTER 4 109
5 CONCLUSION 113
6 REFERENCES 117
II
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| spelling | Wild, Alexander Christian Verfasser aut Essays on the information content of book-tax differences vorgelegt von Alexander Christian Wild München 2014 XV, 133 Seiten txt rdacontent n rdamedia nc rdacarrier Dissertation Ludwigs-Maximilians-Universität München 2015 Bilanzierungsgrundsätze (DE-588)4069454-9 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Bilanzierungsgrundsätze (DE-588)4069454-9 s DE-188 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028409504&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Wild, Alexander Christian Essays on the information content of book-tax differences Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| subject_GND | (DE-588)4069454-9 (DE-588)4113937-9 |
| title | Essays on the information content of book-tax differences |
| title_auth | Essays on the information content of book-tax differences |
| title_exact_search | Essays on the information content of book-tax differences |
| title_full | Essays on the information content of book-tax differences vorgelegt von Alexander Christian Wild |
| title_fullStr | Essays on the information content of book-tax differences vorgelegt von Alexander Christian Wild |
| title_full_unstemmed | Essays on the information content of book-tax differences vorgelegt von Alexander Christian Wild |
| title_short | Essays on the information content of book-tax differences |
| title_sort | essays on the information content of book tax differences |
| topic | Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| topic_facet | Bilanzierungsgrundsätze Hochschulschrift |
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