Business & Economics
Book-tax Differences
89%
Discretionary Accruals
68%
Labour Market
67%
Independent Directors
66%
Anticipation
61%
Sanctions
60%
China
58%
Tax Rate
53%
Tax
37%
Incentives
30%
Financial Reporting
27%
Taxable Income
24%
Income
17%
Seat
16%
State-owned Enterprises
15%
Tax Audit
14%
Management Incentives
13%
Penalty
12%
Tax Incentives
10%
Financial Fraud
10%
Boosting
9%
Inspection
9%
Business Ethics
8%
Firm Risk
8%
Management Strategy
8%
Insider
7%
Fraud
7%
Trade-offs
7%
Stock Exchange
5%
Government
5%
Responsibility
5%
Social Sciences
independent director
100%
sanction
53%
director
48%
labor market
45%
China
34%
firm
28%
evidence
24%
penalty
12%
financial fraud
11%
stock exchange
10%
business ethics
9%
legal responsibility
9%
fraud
7%
Arts & Humanities
Labour Market
67%
Sanctions
60%
China
41%
Fraud
14%
Ethical Responsibility
9%
Lapse
8%
Business Ethics
7%
Responsibility
5%