會(huì)計(jì)外文文獻(xiàn)

Therelationshipbetweentaxandaccountingrules-theSwedishcase作者：JohnBlake,KatarinaAkerfeldt,HilaryJ.Fortes,CatherineGowthorpe作者單位：ProfessorintheDepartmentofAccountingandFinancialServices,UniversityofCentralLancashire,Preston,UK,SkattemyndigheteniStockholmslan,Haninge,Sweden,SchoolofAccountingandFinance,MiddlesexUniversityBusinessSchool,TheBurroughs,LondonNW44BT,UK,DepartmentofAccountingandFinancialServices,UniversityofCentralLancashire,Preston,UK期刊：EuropeanBusinessReview,1997,V)l.97(2),pp.85-91來源數(shù)據(jù)庫：EmeraldJournalDOI：10.1108/09555349710162599全文下載路徑：Emerald(合作)查找更多免費(fèi)版本分享到：關(guān)鍵詞：Accounting;Rules;Sweden;Taxation英文摘要：Tracesthehistoryoftheimpositionofacomprehensivetax-accountinglinkinSweden,identifyingwaysinwhichprofessionala關(guān)鍵詞：accountingharmonization;globalization;classification;nationalrulesdifferences;influencingfactors;Europe英文摘要：Thegoalofthisstudyistodescribeandsummarizehowtheharmonizedinternationalaccountingsystemcanpromotebusinessdecisionsandinfluenceeconomicenvironment.Theunified,harmonizedaccountingsystemwillleadtonewtypesofanalysisanddata,furthermorewiththepossibleintegrationofnewindicatorsfromthebusinessmanagementofcertaincountries.Especiallythemultinationalcompanieswhosesubsidiarieshadtoreportforsomepurposesusingnationalaccountingrulesconvertandconsolidatetheirdifferentframeworkforunifiedfinancialstatementwheretheyarelisted.Asuitableinternationalaccountingsystemcanhelpmultinationalenterprisesaccomplishtheirmanagerialfunctionsonaglobalbasis.Meanwhiletheinterpretationandadoptionofthefinancialinformationbasedonthedifferentaccountingmethodsarealsoexpensivefortheusersofthesereports.Thereforeanauthenticandharmonizedinternationalaccountingsystemcouldformthatbusinesslanguage,whichwouldallowthecomparisonoftheaccountinginformationofeachcountry.Theaccountingsystemdifferencesmattereventofinancialanalystswhospecializeincollecting,measuringanddisseminatingbusinessinformationaboutthecoveredcompaniessuggeststhattherearepotentialeconomiccosts,associatedwithvariationinnationalrulesacrosscountries.Besides,itisveryimportanttaskformanagersandresearchersthevaluationandanalyzingtheeffectsofharmonizedaccountingsystemonthebusinessenvironment,especiallytheircontributiontoglobalization.Accordingtothebusinesspracticeitisobviousthattheusageofharmonizedinternationalaccountingsystemleadstoareductionoftheinformationasymmetrybetweentheownersandthemanagers.收縮相似文獻(xiàn)：(說明：與本文內(nèi)容上較為接近的文獻(xiàn))ParmodChand.AcritiqueoftheinfluenceofglobalizationandconvergenceofaccountingstandardsinFiji.[J].CriticalPerspectivesonAccounting,2006,18(5)IanCobb.Managementaccountingchangeinabank.[J].ManagementAccountingResearch,1995,6(2)YinChen.ProblemsofaccountingreforminthePeople'sRepublicofChina.[J].InternationalJournalofAccounting,1997,32(2)SivakumarVelayutham.RecentdevelopmentsintheaccountingprofessioninNewZealand:Acaseofdeprofessionalization?.[J].InternationalJournalofAccounting,1996,31(4)AmyHing-LingLau.ContemporaryaccountingissuesinChina—Ananalyticalapproach.[J].InternationalJournalofAccounting,1998,33(5)RobinCooper.Managementaccounting:Europeanperspectives.[J].InternationalJournalofAccounting,1998,33(5)HemaWijewardena.Colonialismandaccountingeducationindevelopingcountries:TheexperiencesofSingaporeandSriLanka.[J].InternationalJournalofAccounting,1998,33(2)JeffreyR.Cohen.Amethodologicalnoteoncross-culturalaccountingethicsresearch.[J].InternationalJournalofAccounting,1996,31(1)HendrikVollmer.Managementaccountingasnormalsocialscience.[J].Accounting,OrganizationsandSociety,2008,34(1)AlanRoberts.Theveryideaofclassificationininternationalaccounting.[J].Accounting,OrganizationsandSociety,1995,20(7)ChristopherNobes.Onaccountingclassificationandtheinternationalharmonisationdebate.[J].Accounting,OrganizationsandSociety,2003,29(2)GarryD.Carnegie.Traditionalaccountantsandbusinessprofessionals:PortrayingtheaccountingprofessionafterEnron.[J].Accounting,OrganizationsandSociety,2009,35(3)FouadK.AlNajjar.PerceptionsofFortune500controllersoninternationalizingtheaccountingcurriculum.[J].JournalofInternationalAccounting,AuditingandTaxation,1995,4(1)J.A.Breembroek.Environmentalfarmaccounting:Thecaseofthedutchnutrientsaccountingsystem.[J].AgriculturalSystems,1996,51(1)NaokoKomori.Visualizingthenegativespace:MakingfeminineaccountingpracticesvisiblebyreferencetoJapanesewomen'shouseholdaccountingpractices.[J].CriticalPerspectivesonAccounting,2012,23(6)PhilipD.Bougen.Fairvalueaccounting:Simulacraandsimulation.[J].CriticalPerspectivesonAccounting,2011,23(4-5)LeeD.Parker.Qualitativemanagementaccountingresearch:Assessingdeliverablesandrelevance.[J].CriticalPerspectivesonAccounting,2011,23(1)LeviGarseth-Nesbakk.Accrualaccountingrepresentationsinthepublicsector—Acaseofautopoiesis.[J].CriticalPerspectivesonAccounting,2010,22(3)EvaHeidhues.AcritiqueofGray'sframeworkonaccountingvaluesusingGermanyasacasestudy.[J].CriticalPerspectivesonAccounting,2010,22(3)JanMouritsen.Theoperationofrepresentationinaccounting:AsmalladditiontoDr.Macintosh'stheoryofaccountingtruths.[J].CriticalPerspectivesonAccounting,2010,22(2)ResearchontheStructureofChina’sEnterpriseIncomeTaxLawSystem作者：YinyingWang作者單位：S.J.D.,LawSchool,UniversityofWisconsin-Madison期刊：BeijingLawReview,2011,V)l.02(02),pp.63-73來源數(shù)據(jù)庫：ScientificResearchPublishingJournalDOI：10.4236/blr.2011.22007全文下載路徑：PDF下載ScientificResearchPublishing(合作)查找更多免費(fèi)版本分享到：關(guān)鍵詞：Enterprise;IncomeTaxLaw;Restructure;Comparison英文摘要：ThePRCenterpriseincometaxlawwasenactedonJanuary1,2008,withaccordancetowhichtheenterpriseincometaxlawsystemhasbeenchanging.Ittookalongtimetopromulgatethelawjustasittakesandwilltakecertainperiodtointegratethesystemfromtheconstitutionallawtotaxpolices.Thelackoftaxingpowerunderconstitutionallaw,thesilenceofabasictaxlawandthearbitraryoftaxpolicyissuanceleadtoanunstablestructureofenterpriseincometaxlawsystem.Lawmakersshallannouncethetaxingpowerundertheconstitutionallaw,formageneraltaxlaw,andtaketimetoscreentaxpoliciestoimprovethesystem.收縮相似文獻(xiàn)：(說明：與本文內(nèi)容上較為接近的文獻(xiàn))Pallcompletestaxinquiry,terminates4employees.[J].FiltrationIndustryAnalyst,2008,2008(2)PierrePestieau.Thevalueofexplicitrandomizationinthetaxcode.[J].JournalofPublicEconomics,1998,67(1)RichardM.Bird.DualIncomeTaxation:APromisingPathtoTaxReformforDevelopingCountries.[J].WorldDevelopment,2011,39(10)KarinEdmark.IdentifyingstrategicinteractionsinSwedishlocalincometaxpolicies.[J].JournalofUrbanEconomics,2007,63(3)SilviaFedeli.Jointincome-taxandVAT-chainevasion.[J].EuropeanJournalofPoliticalEconomy,1999,15(3)MohamedBelhaj.Risktakingunderheterogenousrevenuesharing.[J].JournalofDevelopmentEconomics,2011,98(2)FedericaMaiorano.Institutionsandtelecommunicationsinfrastructureinlowandmiddle-incomecountries:Thecaseofmobiletelephony.[J].UtilitiesPolicy,2007,15(3)HenkElffers.Influencingtheprospectsoftaxevasion.[J].JournalofEconomicPsychology,1997,18(2)BasharH.Malkawi.ThecaseofincometaxevasioninJordan:symptomsandsolutions.[J].JournalofFinancialCrime,2008,15(3)KurtSchmidheiny.Incomesegregationfromlocalincometaxationwhenhouseholdsdifferinbothpreferencesandincomes.[J].RegionalScienceandUrbanEconomics,2005,36(2)X.RuizdelPortal.Istheoptimalincometaxregressive?.[J].EconomicsLetters,2008,100(3)WendyHeltzer.Thebooktaxdivide:Perceptionsfromthefield.[J].ResearchinAccountingRegulation,2011,23(2)Wiersema.