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Book-tax differences and the persistence of accounting earnings [PDF]
, 2016 This study aims to examine the relationship between Book-Tax Differences and earnings quality i.e. earnings persistence in order to assess the usefulness of accounting earnings for decision making. Managers may have incentives to increase accounting or “book” earnings while simultaneously reducing taxable income, any difference in the two measures is ...
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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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Book-tax differences: are they affected by equity-based compensation?
Accounting Research Journal, 2015Yinghong Zhang
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Empirical evidence on the impact of external monitoring on book–tax differences
Advances in Accounting, 2012Jared A Moore
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The Effect of Cost Stickiness on Book－Tax Differences
Korean Journal of Accounting Research, 2016Kwang－Hwa Jeong +2 more
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Top management team heterogeneity, governance changes and book-tax differences
Journal of International Accounting, Auditing and Taxation, 2018Nor Shaipah Abdul Wahab, Collins G Ntim
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Book-tax difference consistency and audit pricing
Accounting and Business ResearchHeeick Choi +3 more
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Book-Tax Differences and Inland Revenue Audit Adjustments in New Zealand
Journal of Business Finance and Accounting, 2006Jilnaught Wong, Norman Wong
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Direct and mediated associations among earnings quality, book-tax differences and the audit quality
Journal of Financial Reporting and Accounting, 2017Anis Jarboui
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