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Book-tax differences : a function of accounting tax misalignment, earnings management and tax management

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Figure

Figure 4.2The Association between ABTD and Anticipated Future Performance
Table 5.1Three Phases in the development of Chinese Accounting and Taxation Systems
Figure 5.1China’s Tax Legislation Hierarchy
Table 5.2Corporate Income Tax Incentives and Holidays for Foreign Investment Enterprises (FIE)
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