Results 11 to 20 of about 4,768 (256)
Audit Fees and Book-Tax Differences [PDF]
SSRN Electronic Journal, 2009 ABSTRACT We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significantly positive relation. Further, this association is larger for firms that appear to have managed earnings (i.e., have high accruals) relative ...
Hanlon, Michelle +2 more
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WHETHER BOOK TAX DIFFERENCES AFFECT THE PRICE BOOK VALUE? [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 The objective of the study was to describe book tax different influence towards price book value. The study was an explanatory study with quantitative approach. The setting of the study was manufacturing companies listed in Indonesian Stock Exchange. The
Ranatarisza M.M.
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Book-tax conformity in Polish private companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The purpose of this paper is to identify whether financial income differs significantly from the tax base in Poland and what determines these differences between accounting and taxable results in Polish private entities that are not listed on the stock ...
Anna Białek-Jaworska
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The Implications of Book-Tax Differences: A Meta-Analysis [PDF]
SSRN Electronic Journal, 2016 Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms’ opportunistic reporting behavior has emerged. Yet, existing empirical evidence on the questions whether increased book-tax conformity actually reduces Earnings Management (EM) and/or Tax Sheltering ...
Evers, Maria Theresia +2 more
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Jurnal Kajian Akuntansi, 2023 The research aims to investigate the relationship between earnings management strategies, specifically Accrual Earnings Management (AEM) and Real Earnings Management (REM), and abnormal book-tax differences (ABTD).
Muhammad Hammam Al Hashfi, Dwi Martani
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Dochód księgowy a dochód podatkowy – analiza empiryczna wyników spółek akcyjnych [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Dochód księgowy a dochód podatkowy – analiza empiryczna wyników spółek akcyjnych The aim of the paper is to provide empirical evidence on the relationship between book income and taxable income of entrepreneurs in Poland, and in particular to find out ...
Anna Leszczyłowska
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Revista Universo Contábil, 2021 O estudo tem como objetivo verificar a relação dos diferentes tipos e níveis de Book-Tax Differences (BTD) com as notas de rating. Crabtree e Maher (2009) documentaram relação negativa entre o rating e as BTD total e temporária e conjecturam que as empresas irão gerenciar o resultado de forma a manter uma distância equilibrada entre o lucro contábil e ...
Patrícia De Souza Costa +1 more
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PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA
Jurnal Akuntansi Kontemporer, 2020 Earnings persistence is a measure that describes the ability of the company to maintain the amount of earnings which is got from current time to future time.
Linda Ernawati, Lodovicus Lasdi
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PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERINGKAT OBLIGASI DI INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia, 2010 This research is aimed to analyze the influence of book-tax differences on bond ratings in Indonesia for six years of observation period (2003-2008) using the ordinal logit regression method.
Vinna Christina +2 more
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PERSISTENSI LABA DAN EKSPEKTASI INVESTOR PADA PERUSAHAAN DENGAN BOOK-TAX DIFFERENCES
Jurnal Akuntansi Kontemporer, 2020 Quality earnings is defined as the earnings persistence because earnings persistence is a value-relevant characteristic of earnings, which is predictive value.
Grace Setiyani Tjandra +2 more
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