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Menicacci, Luca

Book-Tax Conformity in the IFRS Era : Evidence from Italian Listed Companies

2022 - Franco Angeli

138 p.

  • This book aims to provide the reader with a comprehensive picture of the accounting issues regarding book-tax conformity considering IFRS adoption. The empirical research aims at evaluating the effect of both weak and strong book-tax conformity on accounting quality by analysing the impact of IFRS adoption on tax reporting in reference to listed Italian companies. [Publisher's text]
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