@misc{GoncharovJacob2018, author = {Igor Goncharov and Martin Jacob}, title = {Why do countries mandate accrual accounting for tax purposes?}, edition = {August 2014}, doi = {10.2139/ssrn.1912003}, institution = {WHU Financial Accounting \& Tax Center (FAccT Center)}, series = {FAccT Center Working Paper Series}, number = {03/2012}, type = {workingpaper}, pages = {51, 6}, year = {2018}, }