1998•Journal of Accounting ResearchRequires access
Book-Tax Differences and Internal Revenue Service Adjustments
Lillian F. Mills
Open publisher page 609 citations
Abstract
Taxation, Book-Tax conformity , IRS, Earnings management
Lillian F. Mills
Abstract
Taxation, Book-Tax conformity , IRS, Earnings management
OpenAlex reports 609 citations for this work. Citation counts describe recorded attention and do not establish research quality.
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Taxation, Book-Tax conformity , IRS, Earnings management
Key concepts: Taxable income, Internal revenue, Revenue, Earnings, Service (business), Accounting, Taxpayer, Foundation (evidence)