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Book-tax differences and capital structure [PDF]
RAM. Revista de Administração Mackenzie, 2017 Purpose: Thus, the purpose of this study is to verify the relationship between BTD, indebtedness and the cost of capital of Brazilian public companies before and after the adoption of IFRS.
Mariana Titoto Marques +2 more
doaj +4 more sources
The persistence of book-tax differences [PDF]
British Accounting Review, 2015 Academic researchers and policy activists have used the difference between accounting income and estimated taxable income, commonly referred to as the book-tax difference (BTD) as a proxy of the unobservable level of corporate income tax planning. In drawing any policy implications from observed BTDs, an understanding of the sources of BTDs and their ...
Nor Shaipah Abdul Wahab, Kevin Holland
exaly +2 more sources
WHETHER BOOK TAX DIFFERENCES AFFECT THE PRICE BOOK VALUE? [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 The objective of the study was to describe book tax different influence towards price book value. The study was an explanatory study with quantitative approach. The setting of the study was manufacturing companies listed in Indonesian Stock Exchange. The
Ranatarisza M.M.
doaj +2 more sources
Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences [PDF]
Advances in Accounting, 2019 Abstract Over the last decade, the joint provision of audit and non-audit services has been criticized for compromising auditor independence and affecting audit quality. Since 2005, the SEC has enacted rules restricting the types of non-audit services audit firms can provide clients.
Bing Luo
exaly +2 more sources
FATORES DETERMINANTES DAS BOOK-TAX DIFFERENCES
Revista de Contabilidade e Organizações, 2017 Este artigo tem por objetivo identificar quais são os fatores institucionais e não institucionais que determinam as book-tax differences (BTD) das companhias abertas brasileiras.
Kellma Bianca Cardoso Fonseca +1 more
doaj +3 more sources
Effects of digital economy involvement on book-tax differences in Malaysia
Cogent Business & Management, 2021 Malaysian government provides tax incentives to firms that involve in digital economy to increase digital economy activities in the country. This, however, can enlarge the country’s tax gap.
Nor Shaipah Abdul Wahab +4 more
doaj +2 more sources
China Journal of Accounting Studies, 2022 Extensive studies have found that investors misprice book-tax differences (BTDs). We take the accelerated depreciation policies of fixed assets implemented in China since 2014 as the research setting and investigate the following issues: When a temporary
Hang Liu, Yichao Zhao
doaj +3 more sources
Components of book tax differences, corporate social responsibility and equity value
Cogent Business & Management, 2019 This study examines the relationship between components of book-tax differences (BTD), corporate social responsibility (CSR) and market value of equity in Malaysia.
Tye Wei Ling, Nor Shaipah Abdul Wahab
doaj +2 more sources
Book-tax differences and risk: Does shareholder activism matter?
Journal of International Accounting, Auditing and Taxation, 2022 We investigate the relationship between book-tax differences (BTD) and three specific types of risk, firm total risks, systematic risks, and idiosyncratic risks. In addition, we examine the moderating role of shareholder activism via institutional shareholders on these relationships and determine whether the identified relationships differ between the ...
Nor Shaipah Abdul Wahab +2 more
exaly +3 more sources
Book Tax Differences dan Kualitas Data [PDF]
Jurnal Akuntansi Multiparadigma, 2015 This study aims to obtain emprical evidence about differences in accounting profit and taxable income (book tax differences)is proxied by permanent differences and temporary differences on earnings quality proxied by earnings response coefficients (ERC ...
Diana Sari, Ina Desna Dwi Lyana
doaj +1 more source