English, Article, Journal or magazine article edition: The Changing Relationship Between Tax and Financial Reporting in Spain Christopher Nobes; Ester Oliveras; Xavier Puig

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Bookmark: http://trove.nla.gov.au/version/152932
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • The Changing Relationship Between Tax and Financial Reporting in Spain
Author
  • Christopher Nobes
  • Ester Oliveras
  • Xavier Puig
Physical Description
  • preprint
Notes
  • The degree of connection between tax and financial reporting is regarded as a key factor in the study of international accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific accounting issues except, in outline only, depreciation and the tax-free revaluation of assets from 1977 to 1983. The absence of a detailed study of the major tax/​accounting linkages for Spain is of particular importance because the relationship is regarded as having changed dramatically in the early 1990s, from a position of tax dominance. In order to measure the links between tax and financial reporting, we adopt the methodology of Lamb et al. (1998) by assessing major accounting topics using a five-case classification shown as Table 1. We refute the proposition that suggests that the link between tax/​accounting has been reduced substantially.
  • Tax, accounting, Spain
  • RePEc:upf:upfgen:782
Language
  • English
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