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Exploring the transmission mechanism of low-carbon city pilot policies on enhancing agribusiness ESG performance: an empirical study using the PSM-DID model. [PDF]

Carbon Balance Manag
Zhu X, Shao X, Li C, Du C.
europepmc   +1 more source

Capital structure and public corruption among non-financial firms in the MENA region: The impact of the Arab spring. [PDF]

Heliyon
Abdeljawad I, Hakawati AA, Abu Alia M, Rashid M.   +3 more
europepmc   +1 more source

Not only green: Sustainability and debt capital markets.

J Int Money Finance
Becker A, Fatica S, Rancan M.
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Are Book-Tax Differences Mispriced?

The Accounting Review, 2023
ABSTRACT I examine whether book-tax differences (BTDs) are mispriced. I predict that BTD mispricing is the operating cash flows-to-price (CFO/P) anomaly in disguise. Using both time-series asset pricing tests and cross-sectional returns tests, I provide consistent evidence that returns to trading on BTDs are explained by CFO/P.
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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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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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Conservatism and Book-Tax Differences

Journal of Accounting, Auditing & Finance, 2009
I investigate the relation between conservatism and book-tax differences (BTDs), where “conservatism” refers to conservatism in the financial statement context (as opposed to the taxable income context). Specifically, “conservatism” refers to conditional and unconditional conservatism per Basu (1997).
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Tax Avoidance, Large Positive Book-Tax Differences and Earnings Persistence

SSRN Electronic Journal, 2010
We investigate why book-tax temporary differences appear to serve as a useful signal of earnings persistence. We maintain that there are multiple potential sources of large positive book-tax differences and examine the differing implications of large positive book-tax differences for earnings and accruals persistence depending on the source of those ...
Bradley S. Blaylock, Terry J. Shevlin, Ryan J. Wilson   +2 more
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Measuring Corporate Tax Avoidance: Effective Tax Rates and Book-Tax Differences

SSRN Electronic Journal, 2014
I examine differences between effective tax rates (ETRs) and book-tax differences (BTDs) as alternative measures of corporate tax avoidance or tax aggressiveness. When BTDs are scaled by pretax income, the scaled BTD is statistically equivalent to the ETR.
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