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Large Book‐Tax Differences, Bankruptcy and Firm Efficiency

Journal of Corporate Accounting & Finance
ABSTRACTIn this study, I investigate the relationship between large book‐tax differences (BTDs) and the probability of firm bankruptcy and financial distress. I argue that large BTDs provide valuable information regarding corporate bankruptcy. Using the Altman Z‐score and Ohlson O‐score models, I find that firms with large negative BTDs (LNBTDs) are ...
openaire   +2 more sources

Planning for post‐pandemic cancer care delivery: Recovery or opportunity for redesign?

Ca-A Cancer Journal for Clinicians, 2021
Pelin Cinar   +2 more
exaly  

Does reporting timeliness affect book-tax differences?

2009
In Europe, a number of countries align tax accounts and parent-only accounts, while allowing companies to characterize consolidated profits to capital markets in a different way. Using parent-only (consolidated) accounts as a proxy for tax (book) accounts, this paper analyzes the role of reporting timeliness in inducing book-tax differences (BTD).
openaire   +1 more source

Cancer statistics, 2017

Ca-A Cancer Journal for Clinicians, 2017
Rebecca L Siegel, Kimberly D Miller
exaly  

Gastroenteropancreatic Neuroendocrine Tumors

Ca-A Cancer Journal for Clinicians, 2018
Mauro Cives
exaly  

Cancer Disparities by Race/Ethnicity and Socioeconomic Status

Ca-A Cancer Journal for Clinicians, 2004
Gopal K Singh
exaly  

Association of Insurance with Cancer Care Utilization and Outcomes

Ca-A Cancer Journal for Clinicians, 2008
Priti Bandi, Ahmedin Jemal Dvm
exaly  

Obesity and economic environments

Ca-A Cancer Journal for Clinicians, 2014
Roland Sturm, Ruopeng An
exaly  

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