Results 261 to 270 of about 6,348 (295)
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Conservatism and Book-Tax Differences
Journal of Accounting, Auditing & Finance, 2009I 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). The primary objective of my study is to further the
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Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences [PDF]
, 2015 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.
Luo, Bing
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Auditor fees, discretionary book-tax differences, and tax avoidance
International Journal of Economics and Accounting, 2016The 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.
Kerstin Lopatta
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Are Book-Tax Differences Mispriced?
The Accounting Review, 2023ABSTRACT 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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Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*
Contemporary Accounting Research, 2008This 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 +2 more
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The literature review of book-tax difference
2016 13th International Conference on Service Systems and Service Management (ICSSSM), 2016This 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 +3 more
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ATA Tax Policy Committee Report—Book-Tax Differences
ATA Journal of Legal Tax Research, 2015ABSTRACT 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 +3 more
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The Impact of Firm Characteristics on Book-Tax-Conforming and Book-Tax-Difference Audit Adjustments
Journal of the American Taxation Association, 2002This 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
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Book-Tax Differences as an Indicator of Financial Distress
SSRN Electronic Journal, 2012SYNOPSIS: We contend that tax-related information, which has not yet been considered by extant research, can significantly improve bankruptcy prediction. We investigate the association between abnormal changes in book-tax differences (BTDs) and bankruptcy using a hazard model and out-of-sample testing as in Shumway (2001).
Tracy J. Noga, Anne L. Schnader
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