Book-tax differences - Open Access .click

The Accounting Review, 2023
ABSTRACT I examine whether book-tax differences (BTDs) are mispriced. I predict that BTD mispricing is the operating cash flows-to-price (CFO/P) anomaly in disguise. Using both time-series asset pricing tests and cross-sectional returns tests, I provide consistent evidence that returns to trading on BTDs are explained by CFO/P.
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Conservatism and Book-Tax Differences

Journal of Accounting, Auditing & Finance, 2009
I investigate the relation between conservatism and book-tax differences (BTDs), where “conservatism” refers to conservatism in the financial statement context (as opposed to the taxable income context). Specifically, “conservatism” refers to conditional and unconditional conservatism per Basu (1997).
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The literature review of book-tax difference

2016 13th International Conference on Service Systems and Service Management (ICSSSM), 2016
This paper reviews relevant literature that sheds light on the issue surrounding book-tax difference (BTD). The paper includes four main parts of the literature: (1) the trade-off between financial income and taxable income; (2) the measurements of BTD; (3) the economic consequences of BTD, and (4) conclusion. In addition, We provide opinions regarding
Meiling Gong, Shixuan Wang, Jie Gao, Wei Sun +3 more
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8. economic growth
1. no poverty
book tax differences

business
accounting. bookkeeping
hf5601-5689

330
accounting
debt level