Bibliografia

Principal

• IFRS 5 IAS 20 IAS 12 IAS 19 IAS 39 Textos de apoio elaborados pelo docente e distribuídos ao longo da unidade curricular. :

Secundária

• Tang, T. e M. Firth, 2011, ?Can book-tax differences capture earnings management and tax Management? Empirical evidence from China? The International Journal of Accounting, Volume 46, Issue 2, pp. 175-204. Journal of Accounting and Economics, Vol. 46, Issues 2-3, pp. 218-239. Skinner, D., 2008, ?The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis?, Kholmy, K. e Ernstberger, J., 2010, ?Reclassification of Financial Instruments in the Financial Crisis ? Empirical Evidence from the European Banking Sector?, Working paper. Kingdom and Australia, The British Accounting Review, Vol. 43, pp. 1?21. Cairns, D., D. Massoudi, R. Taplin e A. Tarca, 2011, ?IFRS fair value measurement and accounting policy choice in the United Comprix, J. e K. Muller III, 2011, ?Pension plan accounting estimates and the freezing of defined benefit pension plans?, Journal of Accounting and Economics, Vol. 51, Issues 1-2, pp. 115-133. Hann, R., F. Heflin e K.Subramanayam, 2007, ?Fair value pension accounting?, Journal of Accounting and Economics, Vol. 44, Issue 3, pp. 328-358. Barua, A., S. Lin e A. Sbaraglia, 2010, ?Earnings management using discontinued operations?, The Accounting Review, Vol. 85, nº 5, pp. 1485-1509. :