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Financial Statement Planning in the Presence of Tax Constraints

Barbro Back, Ralph-Johan Back, Financial Statement Planning in the Presence of Tax Constraints. European Journal of Operational Research Vol.85, 548–563, 1995.

Abstract:

We present a mathematical model of financial statement planning
in
the case when there is a strong interdependence between taxation
and the books. This is the case in Finnish accounting and taxation
legislation, making the planning of the financial statements quite
complicated for Finnish companies. We present a general model for
the planning process and use this model to describe different kinds
of situations that companies can find themselves in when developing
their financial statements at the end of the year. We also shortly
describe how this model is implemented in an expert system for financial
statement planning.

Files:

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BibTeX entry:

@ARTICLE{jBaBa95,
  title = {Financial Statement Planning in the Presence of Tax Constraints},
  author = {Back, Barbro and Back, Ralph-Johan},
  journal = {European Journal of Operational Research},
  volume = {Vol.85},
  pages = {548–563},
  year = {1995},
}

Belongs to TUCS Research Unit(s): Software Construction Laboratorium

Publication Forum rating of this publication: level 2

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