Results 271 to 280 of about 6,348 (295)
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The Market Perception of Book-Tax Differences
SSRN Electronic Journal, 2006This 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.
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Measuring Corporate Tax Avoidance: Effective Tax Rates and Book-Tax Differences
SSRN Electronic Journal, 2014I 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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Book-tax differences and costs of private debt
Advances in Accounting, 2018Abstract In this study, we test for associations between measures of book-tax differences (BTDs) and measures of private bank loan costs. Our measures of bank loan costs are: (1) interest rate spreads, and (2) security requirements. Initial results suggest a positive association between variability in total BTDs, but not levels, and private debt ...
Jared A. Moore, Li Xu
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The Value Relevance of Book-Tax Differences in Brazil
SSRN Electronic Journal, 2012Article history: Background: Accounting income and taxable income can be distinct. This gives rise to the concept of book-tax differences (BTDs), meaning the differences that can exist between the accounting income, in conformity with corporate legislation, and taxable income, in line with tax legislation.
Renato Rovetta Passamani +2 more
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Tax Avoidance, Large Positive Book-Tax Differences and Earnings Persistence
SSRN Electronic Journal, 2010We 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 +2 more
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Reporting of book-tax differences for financial and tax purposes: A case study
Journal of Accounting Education, 2012Abstract Recent events in financial and tax accounting have brought the issue of financial accounting for tax expenses to the forefront of both the accounting profession and academia. Complexities abound on both sides, from ASC 740/FAS 109 and ASC 740-10/FIN 48 issues on the financial accounting side to the Schedule M-3 and Schedule UTP reporting ...
Blaise M. Sonnier +3 more
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Book-Tax Differences and Future Earnings Changes
The Journal of the American Taxation Association, 2015ABSTRACT 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.
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Proceedings of the International Conference on Information Economy, Data Modeling and Cloud Computing, ICIDC 2022, 17-19 June 2022, Qingdao, China, 2022
Ming Pang, Mengzhen Zhao
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Ming Pang, Mengzhen Zhao
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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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