Earnings, regulatory capital, and tax management: Comments

被引：2
|
作者：
Shackelford, DA
机构：
来源：
JOURNAL OF ACCOUNTING & ECONOMICS | 1996年 / 22卷 / 1-3期
关键词：
capital markets; taxes;
D O I：
10.1016/S0165-4101(96)00437-5
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
In the preceding papers, Beaver and Engel and Adiel investigate managerial discretion in the financial services industry. This comment evaluates the contribution and limitations of both papers and suggests avenues for further extensions.
引用
收藏
页码：241 / 247
页数：7
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