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Determinants of capital structure: a case of hospitals in China. [PDF]

BMC Health Serv Res
Zhang Q, Laporte A.
europepmc   +1 more source

Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms. [PDF]

PLoS One
Zhang Q, She J.
europepmc   +1 more source

Unpacking gender discrepancies in academic promotion across STEM fields in Mexico. [PDF]

PLoS One
Lanahan L, Gonzalez-Brambila C, Armanios DE.   +2 more
europepmc   +1 more source

Russian Financial Statements Database: A firm-level collection of the universe of financial statements. [PDF]

Sci Data
Bondarkov S, Ledenev V, Skougarevskiy D.
europepmc   +1 more source

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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). The primary objective of my study is to further the
exaly   +2 more sources

Are Book-Tax Differences Mispriced?

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.
openaire   +1 more source

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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The Impact of Firm Characteristics on Book-Tax-Conforming and Book-Tax-Difference Audit Adjustments

Journal of the American Taxation Association, 2002
This study empirically investigates the differential impact of firm characteristics on book-tax-conforming and book-tax-difference noncompliance. Tax noncompliance is measured in terms of tax audit adjustments made by tax authorities in response to the violation of tax laws.
K. Hung Chan, Phyllis L. L. Mo
openaire   +1 more source