政府能用法律或经济标准来评估业绩税对企业会计的重要性?评论法兰兹·w·瓦格纳和莱因哈特·席尔的作品

Q1 Economics, Econometrics and Finance
R. Niemann
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Wird die Relevanz von Ertragsteuern für die Unternehmensrechnung nach rechtlichen oder ökonomischen Kriterien beurteilt? Kommentar zum Beitrag von Franz W. Wagner und Reinhard Sill
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来源期刊
Journal of Business Economics
Journal of Business Economics Economics, Econometrics and Finance-Economics and Econometrics
CiteScore
4.50
自引率
0.00%
发文量
0
期刊介绍: The Journal of Business Economics (JBE) aims at encouraging theoretical research and its applications in the field of business economics and business administration, promoting the exchange of ideas between science and practice. In addition to original theoretical and empirical work, excellent state of the art and conceptual contributions will also be considered. The Journal of Business Economics was founded by renowned professors of business economics in 1924 in Germany under the name Zeitschrift für Betriebswirtschaft (ZfB) and has since established itself as the leading academic journal for decision-oriented business and management. The double-blind refereed journal is edited by 11 Department Editors, supported by an international Editorial Board. Officially cited as: J Bus Econ
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