Results 231 to 240 of about 4,698 (262)

The literature review of book-tax difference

2016 13th International Conference on Service Systems and Service Management (ICSSSM), 2016
This paper reviews relevant literature that sheds light on the issue surrounding book-tax difference (BTD). The paper includes four main parts of the literature: (1) the trade-off between financial income and taxable income; (2) the measurements of BTD; (3) the economic consequences of BTD, and (4) conclusion. In addition, We provide opinions regarding
Meiling Gong, Shixuan Wang, Jie Gao, Wei Sun   +3 more
openaire   +1 more source

Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*

Contemporary Accounting Research, 2008
This 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, STACIE KELLEY LAPLANTE, SEAN T. MCGUIRE   +2 more
openaire   +1 more source

Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence

The Accounting Review, 2011
ABSTRACT We investigate why temporary book-tax differences appear to serve as a useful signal of earnings persistence (Hanlon 2005). We first test and show that temporary book-tax differences provide incremental information over the magnitude of accruals for the persistence of earnings and accruals.
Bradley Blaylock, Terry Shevlin, Ryan J. Wilson   +2 more
openaire   +1 more source

The Impact of Firm Characteristics on Book-Tax-Conforming and Book-Tax-Difference Audit Adjustments

Journal of the American Taxation Association, 2002
This study empirically investigates the differential impact of firm characteristics on book-tax-conforming and book-tax-difference noncompliance. Tax noncompliance is measured in terms of tax audit adjustments made by tax authorities in response to the violation of tax laws.
K. Hung Chan, Phyllis L. L. Mo
openaire   +1 more source

Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences

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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Book-Tax Differences and Future Earnings Changes

The Journal of the American Taxation Association, 2015
ABSTRACT 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.
openaire   +1 more source

The Market Perception of Book-Tax Differences

SSRN Electronic Journal, 2006
This 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.
openaire   +1 more source

Current treatment and recent progress in gastric cancer

Ca-A Cancer Journal for Clinicians, 2021
Smita S Joshi, Brian D Badgwell
exaly  

Cancer risk among World Trade Center rescue and recovery workers: A review

Ca-A Cancer Journal for Clinicians, 2022
Paolo Boffetta, Charles B Hall, Andrew C Todd   +2 more
exaly  

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

Ca-A Cancer Journal for Clinicians, 2021
Pelin Cinar, Daniela A Bota, Kathryn A Gold   +2 more
exaly