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Influence of Tax Accounting on Transparency

Transparency and Governance in a Global World

ISBN: 978-1-78052-764-2, eISBN: 978-1-78052-765-9

ISSN: 1569-3767

Publication date: 29 November 2012

Abstract

The purpose of this chapter is to discuss the relation between tax reporting and financial reporting, their influence on transparency, and empirical implications.

Keywords

Citation

Hiroshi Nakao, S. (2012), "Influence of Tax Accounting on Transparency", Choi, J.J. and Sami, H. (Ed.) Transparency and Governance in a Global World (International Finance Review, Vol. 13), Emerald Group Publishing Limited, Bingley, pp. 69-96. https://doi.org/10.1108/S1569-3767(2012)0000013006

Publisher

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Emerald Group Publishing Limited

Copyright © 2012, Emerald Group Publishing Limited