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Book-tax conformity and reporting behavior : a quasi-experiment
Evers, Maria Theresia; Meier, Ina; Nicolay, Katharina - 2016
We examine how a comprehensive change in book-tax conformity affects firms' reporting behavior. To this end, we exploit a Reform Act as a quasi-natural experiment which implied a decrease in book-tax conformity in Germany in 2010. In particular, this reform allows firms to exercise tax...
Persistent link: https://www.econbiz.de/10011419359
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Book-tax conformity and earnings management in response to tax rate cuts
Sundvik, Dennis - In: Journal of international accounting auditing & taxation 28 (2017), pp. 31-42
Persistent link: https://www.econbiz.de/10011707256
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The relationship between the management of book income and taxable income under a moderate level of book-tax conformity
Chen, Ester; Gavious, Ilanit; Yosef, Rami - In: Journal of accounting, auditing & finance 28 (2013) 4, pp. 323-347
Persistent link: https://www.econbiz.de/10010228837
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Book-tax conformity and earnings management : insights from European one- and two-book systems
Watrin, Christoph; Ebert, Nadine; Thomsen, Martin - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 55-89
Persistent link: https://www.econbiz.de/10010472066
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Reporting of book-tax differences for financial and tax purposes : a case study
Sonnier, Blaise M.; Hennig, Cherie J.; Everett, John O.; … - In: Journal of accounting education 30 (2012) 1, pp. 58-79
Persistent link: https://www.econbiz.de/10009685117
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The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian; Holland, Kevin - In: Journal of international accounting auditing & taxation 52 (2023), pp. 1-17
Persistent link: https://www.econbiz.de/10014434923
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The effects of book-tax conformity and tax accounting incentives on financial accounting : evidence from public and private limited companies in Germany
Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International journal of accounting, auditing and … 8 (2012) 3, pp. 274-302
Persistent link: https://www.econbiz.de/10009630309
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Earnings management around Swedish corporate income tax reforms
Sundvik, Dennis - In: International journal of accounting, auditing and … 12 (2016) 3, pp. 261-286
Persistent link: https://www.econbiz.de/10011644093
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The implications of book-tax differences : a meta-analysis
Evers, Maria Theresia; Meier, Ina; Nicolay, Katharina - 2017
Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms’ opportunistic reporting behavior has emerged. Yet, existing empirical evidence on the questions whether increased book-tax conformity...
Persistent link: https://www.econbiz.de/10011591941
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Financial reporting and book-tax conformity : a review of the issues
Menicacci, Luca - In: Financial reporting : journal of financial communication (2022) 1, pp. 41-77
Persistent link: https://www.econbiz.de/10013326302