Results 231 to 240 of about 4,698 (262)

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
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Book-Tax Differences and Future Earnings Changes

The Journal of the American Taxation Association, 2015
ABSTRACT Prior studies suggest that large book-tax differences (BTDs) are associated with future earnings changes or earnings persistence. The literature has explored a number of potential explanations for this relation, without a clear answer emerging.
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Book-tax differences and costs of private debt

Advances in Accounting, 2018
Abstract In this study, we test for associations between measures of book-tax differences (BTDs) and measures of private bank loan costs. Our measures of bank loan costs are: (1) interest rate spreads, and (2) security requirements. Initial results suggest a positive association between variability in total BTDs, but not levels, and private debt ...
Jared A. Moore, Li Xu
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ATA Tax Policy Committee Report—Book-Tax Differences

ATA Journal of Legal Tax Research, 2015
ABSTRACT This monograph examines the history of selected important book-tax differences since the inception of the income tax and the financial and tax reporting that has evolved over time that addresses these differences. The purpose is to provide a framework for discussion of policy issues regarding tax reporting and its relation to ...
Debra A. Salbador, Susan E. Anderson, William A. Raabe, Michael S. Schadewald   +3 more
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The Market Perception of Book-Tax Differences

SSRN Electronic Journal, 2006
This paper investigates whether the information impounded in BTD can be used to evaluate firms' future performance and explain firms' equity. Using the Chinese data, I find that BTD is negatively related to one-year-ahead earnings, indicating that BTD is useful for predicting firms' future performance.
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Auditor fees, discretionary book-tax differences, and tax avoidance

International Journal of Economics and Accounting, 2016
The European Commission (2014) aims to improve audit quality by prohibiting auditors from providing non-audit services, including tax advisory services that directly and significantly affect the company's financial statements. We investigate whether the audit quality and tax avoidance of German firms are affected by audit fees and/or tax fees.
Anastasia Kraft, Kerstin Lopatta
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Book-Tax Differences and Internal Revenue Service Adjustments

Journal of Accounting Research, 1998
*University of Arizona. This paper comprises a portion of my dissertation from the University of Michigan, entitled "Essays in Corporate Tax Compliance and Financial Reporting." I appreciate the guidance of my committee: Russell Lundholm and Joel Slemrod (cochairs), and Roger Gordon and Douglas Skinner.
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Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences

In this study, I investigate the effect of auditor-provided tax services (ATS) on firms’ levels of book-tax differences and investors’ mispricing of book-tax differences. The joint provision of audit and tax services has been a controversial issue among regulators and academic researchers.
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Current treatment and recent progress in gastric cancer

Ca-A Cancer Journal for Clinicians, 2021
Smita S Joshi, Brian D Badgwell
exaly  

Cancer risk among World Trade Center rescue and recovery workers: A review

Ca-A Cancer Journal for Clinicians, 2022
Paolo Boffetta, Charles B Hall, Andrew C Todd   +2 more
exaly