TY - GEN TI - What if IAS/IFRS were a new tax base? New empirical evidence from an Austrian perspective AF - e-pub WU Wien UR - http://epub.wu-wien.ac.at/dyn/virlib/wp/showentry?ID=epub-wu-01_bcf&back=/ PY - 2007-06-01 AU - Eberhartinger, Eva AU - Ruprecht, Margret ER -