Results 231 to 240 of about 4,768 (256)
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Book-tax differences, dividend payout, and firm value
International Review of Financial AnalysisKunsu Park
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Book-Tax Differences as an Indicator of Financial Distress
SSRN Electronic Journal, 2012SYNOPSIS: We contend that tax-related information, which has not yet been considered by extant research, can significantly improve bankruptcy prediction. We investigate the association between abnormal changes in book-tax differences (BTDs) and bankruptcy using a hazard model and out-of-sample testing as in Shumway (2001).
Tracy J. Noga, Anne L. Schnader
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The Association Between Book-Tax Differences and CEO Compensation
2020Kin-Wai Lee, Gillian Hian-Heng Yeo
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Book-tax differences and costs of private debt
Advances in Accounting, 2018Abstract 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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The Value Relevance of Book-Tax Differences in Brazil
SSRN Electronic Journal, 2012Article history: Background: Accounting income and taxable income can be distinct. This gives rise to the concept of book-tax differences (BTDs), meaning the differences that can exist between the accounting income, in conformity with corporate legislation, and taxable income, in line with tax legislation.
Renato Rovetta Passamani +2 more
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The Market Perception of Book-Tax Differences
SSRN Electronic Journal, 2006This 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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Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*
Contemporary Accounting Research, 2008This paper examines whether credit analysts utilize the information contained in the difference between book and taxable income in analyzing a firm’s credit risk. Increased book–tax differences may be informative for credit rating agencies as they may signal decreased earnings quality or changes in the firm’s off–balance sheet financing.
BENJAMIN C. AYERS +2 more
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Consistency of Book-Tax Differences and the Information Content of Earnings
SSRN Electronic Journal, 2012ABSTRACT This paper examines the effect of tax planning and earnings management on the informativeness of book income and taxable income. We conduct two sets of tests documenting (1) the incremental effect of tax planning and earnings management on the informativeness of book and taxable income, and (2) the relation between the ...
Linda H. Chen +2 more
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Book-Tax Differences and Future Earnings Changes
The Journal of the American Taxation Association, 2015ABSTRACT 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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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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