外文翻译In the meantime, users of financial statements need to h

外文翻译
In the meantime, users of financial statements need to have an awareness of which figures could be influenced by tax regulations and to what extent. To the author's knowledge, there is no comprehensive guide on this matter for a single country, let alone for the whole of Europe or the world. This would seem to be an area that warrants further investigation to allow analysts to take a more scientific approach than, for example, simply to reduce UK profits by one quarter to be comparable with German profits (see Blake et al., 1997).