TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions
Abstract
Keywords
References
Ahmeti, S. (2013). Kontabiliteti Financiar- part two. SHEKK: Prishtine.
Assambly of Kosovo. (2009), Law No 03/L-162 on Corporate Income Tax Official Paper: Prishtina.
Assambly of Kosovo. (2009). Law No: 03/L-162 on Corporate Income Tax”, Prishtina.
Grosanu A., Ramona R. P., Sorin R.B., (2012), “Creative Accounting, an expression of the disconnection between accounting and taxation” – Annales Universitatis Apulensis Series Oeconomica
Hanlon, M. and Heitzman, S. (2010). A Review of tax research. Journal of Accounting and Economics. Vol: 50. 127-178
Jacek, W. (2011). Corporate assets turnover as the proxy for earning – quality on the Polish Stock market. 2nd International Accounting & Business Conference Proceedings. Available on:: http://ssrn.com/abstract=1784189. Retrieved on: 30.09.2013.
Maydew E. L. (2009) Empirical Tax Research in Accounting – A Discussion. Kenan-Flager Business School. University of North Carolina..
Maydew L.E., (2009), “Empirical Tax Research in Accounting – A Discussion”: Kenan-Flager Business School, University of North Carolina, Chapel Hill, NC 7599-3490, USA
MEF/TAK. (2006). Administrative order in nr. 2006/10 in application of the UNMIK regulation nr. 2005/56 and the regulation nr. 2006/1 about the extra tax on net profit. Ministry of Economy and Finance/ Tax Administration of Kosovo.
PTK. (2007). Audit Report and Financial Statements. Available from: http://www.ptkonline.com/ptk/raport/. Retrieved on: 01.10. 2013
PTK. (2008). Audit Report and Financial Statements. Available from: http://www.ptkonline.com/ptk/raport/. Retrieved on: 01.10. 2013
PTK. (2009). Audit Report and Financial Statements. Available from: http://www.ptkonline.com/ptk/raport/. Retrieved on: 01.10. 2013
PTK. (2010). Audit Report and Financial Statements. Available from: http://www.ptkonline.com/ptk/raport/. Retrieved on: 01.10. 2013
PTK. (2011). Audit Report and Financial Statements. Available from: http://www.ptkonline.com/ptk/raport/. Retrieved on: 01.10. 2013
PTK. (2012). Audit Report and Financial Statements. Available from: http://www.ptkonline.com/ptk/raport/. Retrieved on: 01.10. 2013
Scholes S. M., Wolfson A. M., Ericson M.M., Maydew L.E., and Shevlin J. T., (2009), “Taxes and Business strategy – planning approach”, fourth edition, Upper Saddle River, New York
Scholes, M. S., Wolfson, M. A.,.Ericson, M. M., .Maydew E. L. and Shevlin, T. J. (2009). Taxes and Business strategy – planning approach, 4th ed. Upper Saddle River: New York
Shackelford D.A., and Shevlin T., (2010), “Empirical Tax Research in Accounting”, University of North Carolina and NBER
Tax Administration in Kosovo. www.atk-ks.org
Welc J., (2011), “Corporate assets turnover as the proxy for earning – quality on the Polish Stock market”, Malaysia.
DOI: 10.21113/iir.v4i1.50
Article Metrics
Metrics powered by PLOS ALM
Refbacks
- There are currently no refbacks.
Copyright (c) 2016 Dr.Sc. Skender Ahmeti, Dr.Sc. Muhamet Aliu, MSc. Alban Elshani, Yllka Ahmeti

This work is licensed under a Creative Commons Attribution 4.0 International License.